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Summary of Rev. Proc. 2016-33
On June 3, 2016, the IRS released Revenue Procedure 2016-33, which provides detailed procedures for applying to be certified as a CPEO. The revenue procedure builds on guidance provided in Final and Temporary regulations that were released last month, providing some additional details on the procedures for requesting certification and raising some potential new questions. Application forms, instructions, surety bond forms, and other materials are not yet available. In addition, the IRS specifically solicits comments, including suggestions related to the revenue procedure and the administration of the CPEO certification program...