Internal Revenue Manual

Employment Tax - Employment Tax Objectives, Organization, and IRM 4.23

Employment Tax Responsibilities and Coordination with Other Functions.

Employment Tax - Examination Programs and Examination Planning Procedures

Employment Tax - General Procedures and Workpapers

Technical Guidelines for Employment Tax Issues

Classification Settlement Program (CSP)

Employment Tax on Tip Income

Determining Employment Tax Liability

Employment Tax Penalty, Fraud, and Identity Theft Procedures

Report Writing Guide for Employment Tax Examinations

Prompt Action in Tax Underpayment and Overassessment Cases

Delinquent Return Procedures

Adjusted Returns, Abatements and Claims

Statute Control and Extension

Technical Advice From the Office of Chief Counsel

Preparer Penalty Procedures for SB/SE Employment Tax

Coordinating Worker Classification Determinations Between SS-8 Program and Exam

Employment Tax Case Assignment and Grading Criteria

Voluntary Classification Settlement Program (VCSP) Procedures

Tax Compliance Officer Employment Tax Procedures

Unagreed Employment Tax Case Procedures

Employment Tax Workload Selection and Delivery

Voluntary Closing Agreement Process - Employment Tax (VCAP - ET)

Campus Employment Tax Non-Filer Program