Issue Number: RP-2022-13
Inside This Issue
Revenue Procedure 2022-13 modifies and supersedes Notice 2002-5. It provides information about when and how the IRS will issue a Notice of Employment Tax Determination Under IRC § 7436 (§ 7436 Notice) and how taxpayers petition for Tax Court review of the determinations under IRC § 7436.
Revenue Procedure 2022-13 will be in IRB: 2022-6, dated 02/07/2022.
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