Employment Tax Liability of Third-Party Agents Subject of Prop. Regs.

The IRS released proposed regulations under Sec. 3504 that would govern the liability for employment taxes when an employer designates an agent under a ?service agreement? to pay its employees and to satisfy all employment tax obligations.

Source: http://feedproxy.google.com/~r/AICPA_TaxAdvisor/~3/qUtbaHq9cxk/NewsNotes_April2013-story-05.aspx

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