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Professional Employee Organization (PEO)

Final, temporary & proposed regs explain new PEO voluntary certification program

Final, temporary & proposed regs explain new PEO voluntary certification program

IR 2016-74 T.D. 9768, “Certified Professional Employer Organizations; Final and Temporary Regulations.” Proposed Regs [REG-127561-15], “Certified Professional Employer Organizations; Notice of Proposed Rulemaking and Notice of Proposed Rulemaking by Cross-Reference to Temporary Regulations.” IRS has issued final and temporary regs implementing a new voluntary certification program for professional employer organizations (PEOs), which was authorized by […]

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IRS to use abatement, not IRS-prepared return, to extinguish assessment on PEO

IRS to use abatement, not IRS-prepared return, to extinguish assessment on PEO

Program Manager Technical Advice 2015-010 In Program Manager Technical Advice, IRS has concluded that the Code Sec. 6404 abatement rules, and not the Code Sec. 6020(b) rules (which authorize IRS to prepare substitute returns for non-filers), provide the legal authority for IRS to extinguish employment tax liabilities assessed against a professional employer organization (PEO) that […]

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IRS won’t begin accepting applications for PEO certification until July 1, 2016

IRS won’t begin accepting applications for PEO certification until July 1, 2016

IRS has announced that it will defer beginning the acceptance of applications for the professional employer organization (PEO) certification program until July 1, 2016. The new program under Code Sec. 3511, which was authorized by the Tax Increase Prevention Act of 2014 (TIPA), was supposed to have been established by July 1, 2015. Click here […]

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IRS Addresses Professional Employer Organization Failure to Pay Taxes on Pre-4/1/14 Wages

IRS Addresses Professional Employer Organization Failure to Pay Taxes on Pre-4/1/14 Wages

IRS’s Small Business/Self-Employed Division (SB/SE) has issued guidance to its Collection department employees regarding collecting taxes that were due to be paid by a professional employee organization (PEO) with respect to wages paid before Apr. 1, 2014, but were not paid by the PEO. Background. An employer may choose to enter into an agreement with a […]

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Meet Paul Raymond

Meet Paul Raymond

Mr. Raymond is a sought after speaker in tax controversy law by many attorney, accountant, and business groups and at the request of the Internal Revenue Service, has presented programs at the IRS Nationwide Tax Forum, attended by tax professionals throughout the United States.

Additionally, he continues to be an active member in the Section of Taxation, American Bar Association, where he was the Past Chair of the Employment Taxes Committee.

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Member CA Bar Member Orange County Bar US Tax Court Attorney