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26 CFR Part 31
REG-162813-04
RIN 1545-BE20
Withholding Exemptions
SUMMARY: In the Rules and Regulations section of this issue of the Federal
section 3402(f) of the Internal Reve nue Code (Code) for employers and
withholding exemptions permitted, and the use of substitute forms. The text of
the temporary regulations also serves as the text of these proposed regulations.
regulations.
5203, Internal Revenue Service, POB 7604, Ben Franklin Station, Washington,
via the IRS Internet site at www.irs.gov/regs or via the Federal eRulemaking
comments, the hearing, and/or to be placed on the building access list to attend
SUPPLEMENTARY INFORMATION:
regulation under section 6001 (§31.6001-5; OMB Control No. 1545-0798) and in
under the provisions of the Paperwork Reduction Act, 44 U.S.C. 3501 et seq.
revenue law. Generally, tax returns and tax return information are confidential,
Background
of the Federal Register amend the Employment Tax Regulations (26 CFR part
These temporary regulations provide rules for the submission of copies of certain
permitted, and the use of substitute forms. The text of those regulations also
serves as the text of these proposed regulations. The preamble to the temporary
Special Analyses
regulatory assessment is not required. It has also been determined that section
553(b) of the Administrative Procedure Act (5 U.S.C. chapter 5) does not apply to
does not apply. Pursuant to section 7805(f) of the Code, this notice of proposed
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rulemaking will be submitted to the Chief Counsel for Advocacy of the Small
consideration will be given to any written (a signed original and eight (8) copies)
or electronic comments that are submitted timely to the IRS. The Treasury
Department and the IRS request comments on the clarity of the proposed rules
and how they can be made easier to understand. The Treasury Department and
the IRS are considering additional amendments to the regulations under section
3402 to address other issues including, but not limited to, the criteria for
and the IRS specifically welcome comments on this issue. All comments will be
available for public inspection and copying. A public hearing has been scheduled
for, July 26, 2005, at 10:00, in the Auditorium, Internal Revenue Building, 1111
visitors must enter at the Constitution Avenue entrance. In addition, all visitors
restrictions, visitors will not be admitted beyond the immediate entrance area
more than 30 minutes before the hearing starts. For information about having
your name placed on the building access list to attend the hearing, see the “FOR
wish to present oral comments at the hearing must submit comments and an
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outline of the topics to be discussed and the time to be devoted to each topic by
July 5, 2005.
after the deadline for receiving outlines has passed. Copies of the agenda will be
Drafting Information
Government Entities), IRS. However, other personnel from the IRS and the
regulations .
Unemployment compensation.
as follows:
read as follows:
read as follows:
Mark E. Matthews ,