View Rule

View EO 12866 Meetings

Printer-Friendly Version     Download RIN Data in XML

---

TREAS/IRS

RIN: 1545-BL27

Publication ID: Spring 2015

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 U.S.C. 7805

Legal Deadline:  None

Timetable: Action Date FR Cite NPRM  12/00/2015

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 Avenue NW., Washington, DC 20224 Phone:202 317-5216 Email: jennifer.m.black@irscounsel.treas.gov