TITLE

MORE CARROTS, FEWER STICKS: WHY EMPLOYERS SHOULD BE OFFERED IN PAYROLL TAX AND EXECUTIVE COMPENSATION AUDITS ALL THE PROTECTIONS OF REV. PROC. 64-22

AUTHOR(S)
Hevener, Mary B.
PUB. DATE
September 2009
SOURCE
Virginia Tax Review;Fall2009, Vol. 29 Issue 2, p187
SOURCE TYPE
Academic Journal
DOC. TYPE
Article
ABSTRACT
The article discusses the provisions and principles of tax administration laid out by then Internal Revenue Service (IRS) Commissioner Mortimer M. Caplin in Revenue Procedure 64-22 in the U.S. It explores the continuing relevance of the instructions outlined in the procedure, whether any points should be added to the rules. It recommends the expansion of the IRS' program to encourage payors to correct errors in information reporting and withholding deficiencies in the past years.
ACCESSION #
49548601

 

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