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- Title
MORE CARROTS, FEWER STICKS: WHY EMPLOYERS SHOULD BE OFFERED IN PAYROLL TAX AND EXECUTIVE COMPENSATION AUDITS ALL THE PROTECTIONS OF REV. PROC. 64-22.
- Authors
Hevener, Mary B.
- Abstract
The article discusses the provisions and principles of tax administration laid out by then Internal Revenue Service (IRS) Commissioner Mortimer M. Caplin in Revenue Procedure 64-22 in the U.S. It explores the continuing relevance of the instructions outlined in the procedure, whether any points should be added to the rules. It recommends the expansion of the IRS' program to encourage payors to correct errors in information reporting and withholding deficiencies in the past years.
- Subjects
UNITED States; UNITED States tax laws; TAX administration &; procedure; INTERNAL revenue law; CAPLIN, Mortimer, 1916-2019; UNITED States. Internal Revenue Service
- Publication
Virginia Tax Review, 2009, Vol 29, Issue 2, p187
- ISSN
0735-9004
- Publication type
Article