By Payroll and Entitlements Editorial Staff
The IRS has updated its procedures that are related to employment tax audit. These procedures highlight the policy for employment tax, backup withholding and information return examinations, as well as applicable penalties. The procedures apply to the following Exempt Organization employees:
- Federal, State, Local / Employment Tax (FSL/ET) Examiners
- Tax Law Specialists
- Front-line examination and mandatory review group managers
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