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TREAS/IRS RIN: 1545-BL27 Publication ID: Spring 2014 
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  07/00/2014   
Additional Information: REG-127804-12 Drafting attorney: Jennifer Black (202) 317-5216 Reviewing attorney: Larry 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:
Jennifer Black
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Ave NW.,
Washington, DC 20224
Phone:202 317-5216

 
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