
4.23.5.17 Excess Per Diem Payments under Revenue Ruling 2006-56. 4.23.5.16.1 Non-qualified Deferred Compensation. 4.23.5.15.4 Audit Techniques for Identifying Fringe Benefits. 4.23.5.15.3.2 Employer Payments for Employee Cell Phones. 4.23.5.15.3.1 Employer Provided Cell Phones. 4.23.5.15.3 Valuation of Fringe Benefits. 4.23.5.15.2 Fringe Benefits under IRC Section 132 and Definitions. 4.23.5.15.1 Statutory Exclusions from Gross Income. 4.23.5.13.4 Certified Professional Employer Organizations. 4.23.5.13.3 Professional Employer Organization (PEO). 4.23.5.13.1 Payroll Service Providers and Reporting Agents. 4.23.5.12.1 Wages Paid by Predecessor Attributed to Successor. 4.23.5.12 Related Corporations Providing Concurrent Employment-Common Paymaster. 4.23.5.11 FICA Tax on Wages Paid to Residents of the Philippines for Services Performed in the Commonwealth of Northern Mariana Islands (CNMI). 4.23.5.10 Social Security Coverage for Church Employees. 4.23.5.9 Social Security Coverage of Employees of Nonprofit Organizations. 4.23.5.8.4 Examination of State/Local Government Entities. 4.23.5.8.3.1 Types of Retirement Systems.
4.23.5.8.2.2 Mandatory Medicare Coverage.4.23.5.8.2.1 Mandatory Social Security Coverage.4.23.5.8.1 State and Local Government Employees Coverage.4.23.5.7.5.2.1 Newspaper Carriers and Distributors.4.23.5.7.5.1 Qualified Real Estate Agents.4.23.5.7.4.1 Statutory Employee - Employee Benefits.
4.23.5.7.3.2 Officer Compensation Issue Development.4.23.5.5.1 Supplemental Procedures When Contacting Workers.
4.23.5.4 Independent Contractor or Employee. 4.23.5.3.4 Effect of Section 530 on Workers. 4.23.5.3.3.4 Safe Haven-Judicial Precedent or Published Rulings. 4.23.5.3.3.2 Consistency Requirement-Substantive Consistency. 4.23.5.3.3.1 Consistency Requirement-Reporting Consistency. 4.23.5.3.3 Establishing Section 530 Relief. 4.23.5.3.2 Addressing Section 530 for IRC 7436 Wage Issue. 4.23.5.2.1.1 Type of Issues – Two Types of Returns Issued. 4.23.5.2.1 Classification of Employment Tax Issues. 4.23.5.1.4 Program Objectives and Review. 4.23.5 Technical Guidelines for Employment Tax Issues.