The Federal Register

Employment Tax Adjustments

Tue, Jul 1 2008 11:00:00 GMT

This document contains final regulations relating to employment tax adjustments and employment tax refund claims. The final regulations modify the process for making interestfree adjustments for both underpayments and overpayments of Federal Insurance Contributions Act (FICA) and Railroad Retirement Tax Act (RRTA) taxes and Federal income tax withholding (ITW) under sections 6205(a) and 6413(a), respectively, of the Internal Revenue Code (Code). These regulations also modify the process for filing claims for refund of overpayments of employment taxes under sections 6402 and 6414.

This document contains final regulations relating to the return requirements under section 6011 to reflect the changes to the adjustment and refund processes, and to reflect additional statutory and process updates. This document also contains final regulations under section 6302 to clarify deposit obligations with respect to interestfree adjustments of underpayments and the effect of adjustments and refunds on the

Extension of Time for Filing Returns

Tue, Jul 1 2008 11:00:00 GMT

This document contains final and temporary regulations relating to the simplification of procedures for obtaining automatic extensions of time to file certain returns. For these returns, the final and temporary regulations also remove the requirements for a signature and an explanation of the need for an extension of time to file. The final and temporary regulations affect taxpayers who are required to file certain returns and need an extension of time to file. The text of the temporary regulations also serves as the text of the proposed regulations set forth in the notice of proposed rulemaking on this subject in the Proposed Rules section of this issue of the Federal Register.

Extension of Time for Filing Returns

Tue, Jul 1 2008 11:00:00 GMT

In the Rules and Regulations section of this issue of the Federal Register, the IRS is issuing final and temporary regulations relating to the simplification of procedures for automatic extensions of time to file certain returns. These simplified procedures are aimed at reducing overall taxpayer burden. The text of the temporary regulations also serves as the text of these proposed regulations.

Community Volunteer Income Tax Assistance (VITA) Matching Grant Program Availability of Application Packages

Tue, Jul 1 2008 11:00:00 GMT

This document provides notice of the availability of application packages for the 2009 Community Volunteer Income Tax Assistance (VITA) Matching Grant Program.