federal_register: E7-13493

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E7-13493 Information Reporting and Backup Withholding for Payment Card Transactions Proposed Rule This document contains proposed regulations relating to the information reporting requirements, information reporting penalties, and backup withholding requirements for payment card transactions. The proposed regulations in this document affect payors (and their authorized agents) and payees of certain reportable payments and provide guidance necessary to comply with the law. The proposed regulations are necessary to address implementation and notice furnishing issues that arose after publication of final regulations under section 3406(g) that were published in the Federal Register on July 13, 2004 in Treasury decision 9136 (69 FR 41928). This document also provides notice of a public hearing on these proposed regulations. 2007-07-13 2007 7 https://www.federalregister.gov/documents/2007/07/13/E7-13493/information-reporting-and-backup-withholding-for-payment-card-transactions https://www.govinfo.gov/content/pkg/FR-2007-07-13/pdf/E7-13493.pdf Treasury Department; Internal Revenue Service 497,254 This document contains proposed regulations relating to the information reporting requirements, information reporting penalties, and backup withholding requirements for payment card transactions. The proposed regulations in this document affect payors...  

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