Category Archives: IRS

IRS is Launching an Initiative for Employers Delinquent on Payroll Taxes

In a notice posted on August 7, 2015 the IRS announced that theĀ IRS Collection is launching an Early Interaction Initiative to make early contact with employers who may be falling behind on their payroll taxes. The goal of the initiative … Continue reading

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Penalties for Late Payment of Final Wages Under California Law Are Not Wages

The IRS Office of Chief Counsel has released a memorandum advising that late payment penalties an employer is required to make under California law to terminated or quitting employees are not wages for FICA, FUTA, and federal income tax withholding … Continue reading

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