20.2.12. Employment Taxes

Manual Transmittal

January 06, 2017

Purpose

(1) This obsoletes IRM 20.2.12, Interest, Employment Taxes.

Material Changes

(1) All material previously contained in IRM 20.2.12 is being moved to IRM 20.2.10, Interest on Estate, Excise, Employment, and Foreign Taxes, with the exception of subsection 20.2.12.12.4, Grants Received Under the Affordable Care Act, which is being moved to IRM 20.2.11.14.1. The interest IRMs are being consolidated.

Effect on Other Documents

IRM 20.2.12, Interest, Employment Taxes, dated 4-10-2015, is obsolete as of the date of this transmittal.

Audience

All employees who handle computations of interest.

Effective Date

(01-06-2017)

Mark Pursley
Director, Servicewide Operations
Small Business/Self Employed