Employee Benefits

The IRS has announced a public hearing to take place on April 16, 2009, at 10 a.m. (EST), at the Internal Revenue Building, 1111 Constitution Avenue, NW., Washington, D.C. for discussions concerning the proposed rulemakings on 26 U.S.C. § 3402(t), added by the Tax Increase Prevention and Reconciliation Act of 2005, that will require federal, state, and local government entities to withhold income tax when making payments to persons providing property or services.  The proposed regulations were published in the Federal Register on December 5, 2008 (73 FR 74082).   The effective date of Section 3402(t) was extended for one year by the American Recovery and Reinvestment Tax Act of 2009, so the section will now apply to payments made after December 31, 2011.  Ice Miller has prepared a summary of the proposed regulations.

Those who have submitted written comments and wish to make oral comments at the hearing must submit an outline of the topic of discussion and the amount of time to be devoted (signed original and eight copies) by March 25, 2009, to:
 
CC: PA: LPD: PR (REG-158747-06)
Room 5203
Internal Revenue Service
P.O. Box 7604
Ben Franklin Station
Washington, D.C. 20044
 
Hand deliveries may be made between the hours of 8 a.m. and 4 p.m. (EST) to:

CC: PA: LPD: PR (REG-158747-06)
Courier's Desk
Internal Revenue Service
1111 Constitution Avenue, N.W.,
Washington, D.C.
 
Electronic deliveries may be made via the Federal eRulemaking Portal at http://www.regulations.gov.
 
Call Jean Casey at (202) 622-6040 for questions concerning the proposed regulations.  Call Richard A. Hurst at (202) 622-7180 or email at richard.a.hurst@irscounsel.treas.gov for questions concerning the hearing, submissions, or being put on the building access list.