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TREAS/IRS RIN: 1545-BG50 Publication ID: Fall 2008 
Title: Employment Tax Adjustments 
Abstract: These are final regulations under sections 6205 and 6413 provide guidance for employers and employees relating to the adjustment process for employment taxes. These final regulations also modify the process for filing claims for refund of overpayments of employment taxes under sections 6402 and 6414. These final regulations also modify the regulations under section 6302 to clarify deposit obligations with respect to interest-free adjustments of underpayments of employment taxes and the effect of adjustments and refunds on the deposit schedule of a Form 943. These final regulations also modify the regulations under section 6011 relating to the return requirements to reflect the changes to the adjustment and refund processes and to reflect additional statutory and process updates. 
Agency: Department of the Treasury(TREAS)  Priority: Info./Admin./Other 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Completed Actions 
Major: No  Unfunded Mandates: No 
CFR Citation: 26 CFR 31.6205-1    26 CFR 31.6413(a)-1    26 CFR 31.6413(a)-2   
Legal Authority: 26 USC 6205    26 USC 6413    26 USC 7805    26 USC 6011    26 USC 6302    26 USC 6402    26 USC 6414    ...   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  12/31/2007  72 FR 74233   
NPRM Comment Period End   03/27/2008    
Public Hearing   04/17/2008    
Final Action Completed by TD 9405  07/01/2008  73 FR 37371   
Additional Information: REG-111583-07 Drafting attorney: Ligeia M. Donis (202) 622-0047 Reviewing attorney: Janine Cook (202) 622-0047 Treasury attorney: Kevin Knopf (202) 622-2329 CC: TEGE
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Small Entities Affected: Businesses  Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Related RINs: Related to 1545-BG51 
Agency Contact:
Ligeia M. Donis
General Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 4312,
Washington, DC 20224
Phone:202 622-0047
Fax:202 622-5697
Email: ligeia.m.donis@irscounsel.treas.gov