RP-2022-13: Tax Court review of determinations under IRC 7436

 

Revenue Procedure 2022-13 modifies and supersedes Notice 2002-5. It provides information about when and how the IRS will issue a Notice of Employment Tax Determination Under IRC § 7436 (§ 7436 Notice) and how taxpayers petition for Tax Court review of the determinations under IRC § 7436. 

Revenue Procedure 2022-13 will be in IRB:  2022-6, dated 02/07/2022.