Page 37 - Employment Taxes Guide
P. 37

// INTEREST FREE




        ADJUSTMENTS





          - Revenue Ruling 2009-39 illustrates the application of


               the interest-free adjustment and claim for refund

               processes under the final regulations promulgated by


               Treasury Decision 9405 (TD 9405).


          - TD 9405 amends the process for making interest-free

               adjustments of employment taxes under sections 6205


               and 6413.

          - TD 9405 further amends the process for claiming


               refunds of employment taxes under sections 6402 and

               6414.
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