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Wednesday, October 21, 2026

IRS Updates Guidance on Employment Tax Determinations - Bloomberg Tax

The IRS updated its guidance Wednesday about when and how it will issue notices of employment tax determination and the procedure for petitioning for Tax Court review of such determinations.

The guidance, in Rev. Proc. 2022-13, relates to notices under Section 7436 for determination of employment taxes such as Social Security, railroad retirement, and withholding of federal income. It modifies and supersedes Notice 2002-5, the IRS said.

  • The new guidance comes in the wake of Tax Court opinions in 2014 and 2015 that expanded the Tax Court’s jurisdiction related ...


Read Full Story: https://news.bloombergtax.com/daily-tax-report/irs-updates-guidance-on-employ...