Addition of Internal Revenue Manual 4.19.26 that would provide procedures when working backup withholding return cases in the Campus Backup Withholding Unit released July 8. In response to two Treasury Inspector General reports, the unit will address backup withholding liability resulting from information returns filed with no payee taxpayer identification numbers (TINs) and no tax withholding, the IRS stated. An outline of the program is provided as the program is still in development, the IRS noted. [SBSE 04-0720-0035 (July 6, 2020)]
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