BASIC (12-03)

SL 20001.270 Employer’s Right to Appeal

If an employer disagrees with an IRS assessment that FICA taxes are due for services covered under a Section 218 Agreement, the employer should appeal the determination with the IRS. IRS will coordinate the coverage issue with SSA as necessary.

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SL 20001.270 - Employer's Right to Appeal - 12/11/2003
Batch run: 01/27/2009