Internal Revenue Service March 4, 2005 – Federal Register Recent Federal Regulation Documents

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Collection After Assessment

Document Number: 05-4280

Type: Proposed Rule

Date: 2005-03-04

Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury

This document contains proposed regulations relating to the collection of tax liabilities after assessment. The proposed regulations reflect changes to the law made by the Internal Revenue Service Restructuring and Reform Act of 1998. These regulations would affect persons determining how long the Internal Revenue Service has to collect taxes that have been properly assessed.

https://regulations.justia.com/regulations/fedreg/2005/03/04/05-4280.html

Student FICA Exception; Correction

Document Number: 05-4279

Type: Rule

Date: 2005-03-04

Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury

This document corrects final regulations (TD 9167), that were published in the Federal Register on Tuesday, December 21, 2004 (69 FR 76404) that provides guidance regarding the employment tax exceptions for student services. These regulations affect schools, colleges, and universities and their employees.

https://regulations.justia.com/regulations/fedreg/2005/03/04/05-4279.html