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By Mike Chittenden, Michael M. Lloyd
Ultimately, the proposed regulations are helpful but continue to overlook some areas where further binding guidance in regulations would be helpful.
By Mike Chittenden, Michael M. Lloyd
The IRS announced in interim guidance that it would amend Section 20.1.7 of the Internal Revenue Manual to provide a methodology for the calculation of intentional disregard penalties under Section 6721...
By Michael M. Lloyd, Yongo Ding
A recent decision of the U.S. District Court for the Central District of California should remind employers to regularly verify the actions of payroll service providers regardless of the provider's reputation and the longevity of the relationship.
By Marianna Dyson, Yongo Ding
Through a flurry of guidance this summer, the IRS has finally implemented the long-anticipated voluntary certification program for professional employer organizations (PEOs).
By Marianna Dyson, Mike Chittenden, Yongo Ding
The IRS recently implemented the voluntary certification program for professional employer organizations (PEOs) (discussed in a separate blog post).
By Alan Horowitz
The Federal Circuit heard argument on November 5 in the government's appeal in Wells Fargo.