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TREAS/IRS

RIN: 1545-BL27

Publication ID: Fall 2013

Title: Section 3505 Liability of Third Parties Paying or Providing for Wages--Period for Collection
Abstract: This proposed regulation seeks to clarify the limitations period for collecting section 3505 liabilities from a third party. The regulation makes clear that the period for collection against a third party is the same as the period for collection against the employer. Where the period for collection against the employer is suspended under section 6503, the period for collection of section 3505 liability against a third party is also suspended.
Agency: Department of the Treasury(TREAS)	Priority: Substantive, Nonsignificant
RIN Status: Previously published in the Unified Agenda	Agenda Stage of Rulemaking: Proposed Rule Stage
Major: Undetermined	Unfunded Mandates: Undetermined
CFR Citation: 26 CFR 31
Legal Authority: 26 USC 7805

Legal Deadline:  None

Timetable: Action Date FR Cite NPRM  12/00/2013

Additional Information: REG-127804-12 Drafting attorney: Deborah Lambert Dean (202)622-3600 Reviewing attorney: Larr Mack (202)622-3630 Treasury attorney: Alexandra Minkovich (202)622-3505 CC:PA
Regulatory Flexibility Analysis Required: No	Government Levels Affected: None
Federalism: No
Included in the Regulatory Plan: No
RIN Data Printed in the FR: No
Agency Contact: Deborah C. Lambert-Dean Attorney Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Room 5229, Washington, DC 20224 Phone:202 622-7950 Fax:202 622-4520 Email: deborah.c.lambert-dean@irscounsel.treas.gov