These synopses are intended only as aids to the reader in

Agency decision

Ask Donna

What actually matters in this document.

Text

HIGHLIGHTS

OF THIS ISSUE

Bulletin No. 2022–6

February 7, 2022

These synopses are intended only as aids to the reader in

identifying the subject matter covered. They may not be

relied upon as authoritative interpretations.

ADMINISTRATIVE

Rev. Proc. 2022-10, page 473.

This revenue procedure establishes an 18-month pilot

program that provides an opportunity for fast-track processing of certain private letter ruling requests solely

or primarily under the jurisdiction of the Associate Chief

Counsel (Corporate).

EMPLOYEE PLANS

Notice 2022-7, page 469.

This notice sets forth updates on the corporate bond

monthly yield curve, the corresponding spot segment

rates for November 2021 used under § 417(e)(3)(D),

the 24-month average segment rates applicable for

November 2021, and the 30-year Treasury rates, as

reflected by the application of § 430(h)(2)(C)(iv).

EMPLOYMENT TAX

Rev. Proc. 2022-13, page 477.

This revenue procedure modifies and supersedes

Notice 2002-5, 2002-1 C.B. 320. It provides in-

Finding Lists begin on page ii.

formation about when and how the IRS will issue a

Notice of Employment Tax Determination Under IRC

§ 7436 (§ 7436 Notice) and how taxpayers petition

for Tax Court review of the determinations under IRC

§ 7436.

EMPLOYMENT TAX

AOD 2022-1, page 466.

Nonacquiescence to the holding that the period of

limitations on assessing backup withholding liability

begins to run when the taxpayer files a Form 1040

and Forms 1099-MISC that omit payee taxpayer identification numbers.

Rev. Rul. 2022-3, page 467.

Federal rates; adjusted federal rates; adjusted federal long-term rate, and the long-term tax exempt rate.

For purposes of sections 382, 1274, 1288, 7872

and other sections of the Code, tables set forth the

rates for February 2022.

The IRS Mission

Provide America’s taxpayers top-quality service by helping

them understand and meet their tax responsibilities and enforce the law with integrity and fairness to all.

Introduction

The Internal Revenue Bulletin is the authoritative instrument

of the Commissioner of Internal Revenue for announcing official rulings and procedures of the Internal Revenue Service

and for publishing Treasury Decisions, Executive Orders, Tax

Conventions, legislation, court decisions, and other items of

general interest. It is published weekly.

It is the policy of the Service to publish in the Bulletin all substantive rulings necessary to promote a uniform application

of the tax laws, including all rulings that supersede, revoke,

modify, or amend any of those previously published in the

Bulletin. All published rulings apply retroactively unless otherwise indicated. Procedures relating solely to matters of internal management are not published; however, statements of

internal practices and procedures that affect the rights and

duties of taxpayers are published.

Revenue rulings represent the conclusions of the Service

on the application of the law to the pivotal facts stated in

the revenue ruling. In those based on positions taken in rulings to taxpayers or technical advice to Service field offices,

identifying details and information of a confidential nature are

deleted to prevent unwarranted invasions of privacy and to

comply with statutory requirements.

Rulings and procedures reported in the Bulletin do not have the

force and effect of Treasury Department Regulations, but they

may be used as precedents. Unpublished rulings will not be

relied on, used, or cited as precedents by Service personnel in

the disposition of other cases. In applying published rulings and

procedures, the effect of subsequent legislation, regulations,

court decisions, rulings, and procedures must be considered,

and Service personnel and others concerned are cautioned

against reaching the same conclusions in other cases unless

the facts and circumstances are substantially the same.

The Bulletin is divided into four parts as follows:

Part I.—1986 Code.

This part includes rulings and decisions based on provisions

of the Internal Revenue Code of 1986.

Part II.—Treaties and Tax Legislation.

This part is divided into two subparts as follows: Subpart A,

Tax Conventions and Other Related Items, and Subpart B,

Legislation and Related Committee Reports.

Part III.—Administrative, Procedural, and Miscellaneous.

To the extent practicable, pertinent cross references to these

subjects are contained in the other Parts and Subparts. Also

included in this part are Bank Secrecy Act Administrative

Rulings. Bank Secrecy Act Administrative Rulings are issued

by the Department of the Treasury’s Office of the Assistant

Secretary (Enforcement).

Part IV.—Items of General Interest.

This part includes notices of proposed rulemakings, disbarment and suspension lists, and announcements.

The last Bulletin for each month includes a cumulative index

for the matters published during the preceding months. These

monthly indexes are cumulated on a semiannual basis, and are

published in the last Bulletin of each semiannual period.

The contents of this publication are not copyrighted and may be reprinted freely. A citation of the Internal Revenue Bulletin as the source would be appropriate.

February 7, 2022

Bulletin No. 2022–6

Actions Relating to Court

Decisions

It is the policy of the Internal Reve

nue Service to announce at an early date

whether it will follow the holdings in

certain cases. An Action on Decision is

the document making such an announce

ment. An Action on Decision will be is

sued at the discretion of the Service only

on un

appealed issues decided adverse

to the government. Generally, an Action

on Decision is issued where its guidance

would be helpful to Service personnel

working with the same or similar issues.

Unlike a Treasury Regulation or a Reve

nue Ruling, an Action on Decision is not

an affirmative statement of Service posi

tion. It is not intended to serve as public

guidance and may not be cited as prece

dent.

Actions on Decisions shall be relied

upon within the Service only as conclu

sions applying the law to the facts in the

particular case at the time the Action on

Decision was issued. Caution should be

exercised in extending the recommenda

tion of the Action on Decision to similar

cases where the facts are different. More

over, the recommendation in the Action

on Decision may be superseded by new

legislation, regulations, rulings, cases, or

Actions on Decisions.

Prior to 1991, the Service published

acquiescence or nonacquiescence only

in certain regular Tax Court opinions.

The Service has expanded its acqui

escence program to include other civil

tax cases where guidance is determined

to be helpful. Accordingly, the Service

now may acquiesce or nonacquiesce in

the holdings of memorandum Tax Court

opinions, as well as those of the Unit

ed States District Courts, Claims Court,

and Circuit Courts of Appeal. Regard

less of the court deciding the case, the

recommendation of any Action on De

cision will be published in the Internal

Revenue Bulletin.

The recommendation in every Action

on Decision will be summarized as ac

quiescence, acquiescence in result only,

or nonacquiescence. Both “acquiescence”

and “acquiescence in result only” mean

that the Service accepts the holding of the

court in a case and that the Service will

follow it in disposing of cases with the

same controlling facts. However, “acqui

escence” indicates neither approval nor

disapproval of the reasons assigned by the

court for its conclusions; whereas, “acqui

escence in result only” indicates disagree

ment or concern with some or all of those

reasons. “Nonacquiescence” signifies that,

although no further review was sought,

the Service does not agree with the hold

ing of the court and, generally, will not

follow the decision in disposing of cases

involving other taxpayers. In reference to

an opinion of a circuit court of appeals, a

“nonacquiescence” indicates that the Ser

vice will not follow the holding on a na

tionwide basis. However, the Service will

recognize the precedential impact of the

opinion on cases arising within the venue

of the deciding circuit.

The Commissioner does NOT ACQUI

ESCE in the following decision:

Quezada v. IRS, 982 F.3d 931 (5th

Cir. 2020).1

Nonacquiescence to the holding that the period of limitations on assessing backup withholding liability begins to run when the taxpayer files a Form 1040 and Forms 1099-MISC that omit

payee taxpayer identification numbers.

February 7, 2022

466

Bulletin No. 2022–6

Part I

Section 1274.—

Determination of Issue

Price in the Case of Certain

Debt Instruments Issued for

Property

(Also Sections 42, 280G, 382, 467, 468, 482, 483,

1288, 7520, 7872.)

Rev. Rul. 2022-3

This revenue ruling provides various

prescribed rates for federal income tax

AFR

110% AFR

120% AFR

130% AFR

AFR

110% AFR

120% AFR

130% AFR

150% AFR

175% AFR

AFR

110% AFR

120% AFR

130% AFR

Short-term adjusted AFR

Mid-term adjusted AFR

Long-term adjusted AFR

Bulletin No. 2022–6

purposes for February 2022 (the cur

rent month). Table 1 contains the shortterm, mid-term, and long-term applica

ble federal rates (AFR) for the current

month for purposes of section 1274(d)

of the Internal Revenue Code. Table 2

contains the short-term, mid-term, and

long-term adjusted applicable federal

rates (adjusted AFR) for the current

month for purposes of section 1288(b).

Table 3 sets forth the adjusted feder

al long-term rate and the long-term

tax-exempt rate described in section

382(f). Table 4 contains the appropri

ate percentages for determining the

low-income housing credit described in

section 42(b)(1) for buildings placed in

service during the current month. How

ever, under section 42(b)(2), the appli

cable percentage for non-federally sub

sidized new buildings placed in service

after July 30, 2008, shall not be less

than 9%. Finally, Table 5 contains the

federal rate for determining the present

value of an annuity, an interest for life

or for a term of years, or a remainder or

a reversionary interest for purposes of

section 7520.

REV. RUL. 2022-3 TABLE 1

Applicable Federal Rates (AFR) for February 2022

Period for Compounding

Annual

Semiannual

Quarterly

Short-term

0.59%

0.65%

0.71%

0.77%

Mid-term

1.40%

1.55%

1.54%

1.69%

1.68%

1.83%

1.82%

2.11%

2.10%

2.09%

2.47%

2.45%

2.44%

Long-term

1.92%

1.91%

2.11%

2.10%

2.09%

2.30%

2.29%

2.28%

2.50%

2.48%

2.47%

Annual

0.45%

1.06%

1.46%

REV. RUL. 2022-3 TABLE 2

Adjusted AFR for February 2022

Period for Compounding

Semiannual

0.45%

1.06%

1.45%

467

Quarterly

0.45%

1.06%

1.45%

Monthly

0.59%

0.65%

0.71%

0.77%

1.40%

1.54%

1.67%

1.81%

2.09%

2.44%

1.90%

2.09%

2.28%

2.47%

Monthly

0.45%

1.06%

1.45%

February 7, 2022

REV. RUL. 2022-3 TABLE 3

Rates Under Section 382 for February 2022

Adjusted federal long-term rate for the current month

Long-term tax-exempt rate for ownership changes during the current month (the highest of the adjusted federal

long-term rates for the current month and the prior two months.)

1.46%

REV. RUL. 2022-3 TABLE 4

Appropriate Percentages Under Section 42(b)(1) for February 2022

Note: Under section 42(b)(2), the applicable percentage for non-federally subsidized new buildings placed in service after July

30, 2008, shall not be less than 9%.

Appropriate percentage for the 70% present value low-income housing credit

7.38%

Appropriate percentage for the 30% present value low-income housing credit

3.16%

REV. RUL. 2022-3 TABLE 5

Rate Under Section 7520 for February 2022

Applicable federal rate for determining the present value of an annuity, an interest for life or a term of years, or a

remainder or reversionary interest

Section 42.—Low-Income

Housing Credit

The applicable federal short-term, mid-term,

and long-term rates are set forth for the month of

February 2022. See Rev. Rul. 2022-3, page 467.

Section 280G.—Golden

Parachute Payments

The applicable federal short-term, mid-term,

and long-term rates are set forth for the month of

February 2022. See Rev. Rul. 2022-3, page 467.

Section 382.—Limitation

on Net Operating Loss

Carryforwards and

Certain Built-In Losses

Following Ownership

Change

The adjusted applicable federal long-term rate

is set forth for the month of February 2022. See

Rev. Rul. 2022-3, page 467.

Section 467.—Certain

Payments for the Use of

Property or Services

The applicable federal short-term, mid-term,

and long-term rates are set forth for the month of

February 2022. See Rev. Rul. 2022-3, page 467.

Section 468.—Special

Rules for Mining and Solid

Waste Reclamation and

Closing Costs

The applicable federal short-term rates are set

forth for the month of February 2022. See Rev. Rul.

2022-3, page 467.

Section 482.—Allocation

of Income and Deductions

Among Taxpayers

The applicable federal short-term, mid-term,

and long-term rates are set forth for the month of

February 2022. See Rev. Rul. 2022-3, page 467.

1.6%

Section 483.—Interest on

Certain Deferred Payments

The applicable federal short-term, mid-term,

and long-term rates are set forth for the month of

February 2022. See Rev. Rul. 2022-3, page 467.

Section 1288.—Treatment

of Original Issue Discount

on Tax-Exempt Obligations

The adjusted applicable federal short-term, midterm, and long-term rates are set forth for the month of

February 2022. See Rev. Rul. 2022-3, page 467.

Section 7520.—Valuation

Tables

The applicable federal mid-term rates are set

forth for the month of February 2022. See Rev. Rul.

2022-3, page 467.

Section 7872.—Treatment

of Loans With BelowMarket Interest Rates

The applicable federal short-term, mid-term,

and long-term rates are set forth for the month of

February 2022. See Rev. Rul. 2022-3, page 467.

February 7, 2022

468

Bulletin No. 2022–6

Part III

Update for Weighted

Average Interest Rates,

Yield Curves, and Segment

Rates

Notice 2022-7

This notice provides guidance on the

corporate bond monthly yield curve, the

corresponding spot segment rates used

under § 417(e)(3), and the 24-month aver

age segment rates under § 430(h)(2) of the

Internal Revenue Code. In addition, this

notice provides guidance as to the interest

rate on 30-year Treasury securities under

§ 417(e)(3)(A)(ii)(II) as in effect for plan

years beginning before 2008 and the 30year Treasury weighted average rate under

§ 431(c)(6)(E)(ii)(I).

YIELD CURVE AND

SEGMENT RATES

Section 430 specifies the minimum

funding requirements that apply to sin

Applicable Month

January 2022

gle-employer plans (except for CSEC

plans under § 414(y)) pursuant to § 412.

Section 430(h)(2) specifies the inter

est rates that must be used to determine

a plan’s target normal cost and funding

target. Under this provision, present val

ue is generally determined using three

24-month average interest rates (“segment

rates”), each of which applies to cash

flows during specified periods. To the ex

tent provided under § 430(h)(2)(C)(iv),

these segment rates are adjusted by the ap

plicable percentage of the 25-year average

segment rates for the period ending Sep

tember 30 of the year preceding the cal

endar year in which the plan year begins.1

However, an election may be made under

§ 430(h)(2)(D)(ii) to use the monthly yield

curve in place of the segment rates.

Notice 2007-81, 2007-44 I.R.B. 899,

provides guidelines for determining the

monthly corporate bond yield curve, and

the 24-month average corporate bond

segment rates used to compute the target

normal cost and the funding target. Con

sistent with the methodology specified in

Notice 2007-81, the monthly corporate

bond yield curve derived from December

2021 data is in Table 2021-12 at the end

of this notice. The spot first, second, and

third segment rates for the month of De

cember 2021 are, respectively, 1.16, 2.72,

and 3.10.

The 24-month average segment rates

determined under § 430(h)(2)(C)(i)

through (iii) must be adjusted pursuant to

§ 430(h)(2)(C)(iv) to be within the appli

cable minimum and maximum percent

ages of the corresponding 25-year aver

age segment rates. The 25-year average

segment rates for plan years beginning

in 2020, 2021 and 2022 were published

in Notice 2019-51, 2019-41 I.R.B. 866,

Notice 2020-72, 2020-40 I.R.B. 789, and

Notice 2021-54, 2021-41 I.R.B. 457, re

spectively.

24-MONTH AVERAGE CORPORATE

BOND SEGMENT RATES

The three 24-month average corporate

bond segment rates applicable for January

2022 without adjustment for the 25-year

average segment rate limits are as follows:

24-Month Average Segment Rates Without 25-Year Average Adjustment

First Segment

Second Segment

0.88

2.61

25-YEAR AVERAGE SEGMENT

RATES

Section 9706(a) of the American Res

cue Plan Act of 2021, Pub. L. No. 117-2

(ARP), which was enacted on March 11,

2021, changes the 25-year average seg

ment rates and the applicable minimum

and maximum percentages used under

§ 430(h)(3)(C)(iv) of the Code to adjust

the 24-month average segment rates.2

Prior to this change, the applicable min

imum and maximum percentages were

90% and 110% for a plan year beginning

in 2020, 85% and 115% for a plan year

beginning in 2021, and 80% and 120%

for plan year beginning in 2022, respec

tively. After this change, the applicable

minimum and maximum percentages are

95% and 105% for a plan year beginning

in 2020, 2021, or 2022. In addition, pur

suant to this change, any 25-year aver

age segment rate that is less than 5% is

deemed to be 5%.3

Third Segment

3.27

Pursuant to § 9706(c)(1) of ARP, these

changes apply with respect to plan years

beginning on or after January 1, 2020.

However, § 9706(c)(2) of ARP provides

that a plan sponsor may elect not to have

these changes apply to any plan year be

ginning before January 1, 2022.4

The adjusted 24-month average seg

ment rates set forth in the chart below

reflect § 430(h)(2)(C)(iv) of the Code as

amended by § 9706(a) of ARP. These ad

justed 24-month average segment rates

Pursuant to § 433(h)(3)(A), the 3rd segment rate determined under § 430(h)(2)(C) is used to determine the current liability of a CSEC plan (which is used to calculate the minimum amount

of the full funding limitation under § 433(c)(7)(C)).

Section 80602 of the Infrastructure Investment and Jobs Act, Pub. L. 117-58, makes further changes to the time periods for which specified applicable minimum and maximum percentages

apply.

Pursuant to this change, the 25-year averages of the first segment rate for 2020, 2021, and 2022 are increased to 5.00% because those 25-year averages as originally published are below

5.00%.

This election may be made either for all purposes for which the amendments under § 9706 of ARP apply or solely for purposes of determining the adjusted funding target attainment per

centage under § 436 of the Code for the plan year.

Bulletin No. 2022–6

469

February 7, 2022

apply only for plan years for which an

election under § 9706(c)(2) of ARP is not

in effect. For a plan year for which such

an election does not apply, the 24-month

For Plan Years

Beginning In

averages applicable for January 2022,

adjusted to be within the applicable min

imum and maximum percentages of the

corresponding 25-year average segment

rates in accordance with § 430(h)(2)(C)

(iv) of the Code, are as follows:

Adjusted 24-Month Average Segment Rates

Applicable

First

Second

Month

Segment

Third

Segment

2020

January 2022

4.75

5.50

6.27

2021

January 2022

4.75

5.36

6.11

2022

January 2022

4.75

5.18

5.92

The adjusted 24-month average seg

ment rates set forth in the chart below do

not reflect the changes to § 430(h)(2)(C)

(iv) of the Code made by § 9706(a) of

ARP. These adjusted 24-month average

For Plan Years

Beginning In

segment rates apply only for plan years for

which an election under § 9706(c)(2) of

ARP is in effect. For a plan year for which

such an election applies, the 24-month

averages applicable for January 2022,

adjusted to be within the applicable min

imum and maximum percentages of the

corresponding 25-year average segment

rates in accordance with § 430(h)(2)(C)

(iv) of the Code, are as follows:

Pre-ARP Adjusted 24-Month Average Segment Rates

Applicable

First

Second

Month

Segment

Third

Segment

2020

January 2022

3.64

5.21

5.94

2021

January 2022

3.32

4.79

5.47

30-YEAR TREASURY SECURITIES

INTEREST RATES

Section 431 specifies the minimum

funding requirements that apply to multi

employer plans pursuant to § 412. Section

431(c)(6)(B) specifies a minimum amount

for the full-funding limitation described in

§ 431(c)(6)(A), based on the plan’s current

liability. Section 431(c)(6)(E)(ii)(I) pro

vides that the interest rate used to calcu

late current liability for this purpose must

be no more than 5 percent above and no

more than 10 percent below the weighted

average of the rates of interest on 30-year

Treasury securities during the four-year

period ending on the last day before the

beginning of the plan year. Notice 88-73,

1988-2 C.B. 383, provides guidelines for

determining the weighted average interest

rate. The rate of interest on 30-year Trea

sury securities for December 2021 is 1.85

For Plan Years

Beginning In

Treasury Weighted Average Rates

30-Year Treasury

Weighted Average

Permissible Range

90% to 105%

January 2022

2.12

1.91 to 2.22

under § 417(e)(3)(D) are segment rates

computed without regard to a 24-month

average. Notice 2007-81 provides guide

lines for determining the minimum pres

ent value segment rates. Pursuant to that

notice, the minimum present value seg

ment rates determined for December 2021

are as follows:

MINIMUM PRESENT VALUE

SEGMENT RATES

In general, the applicable interest rates

February 7, 2022

470

percent. The Service determined this rate

as the average of the daily determinations

of yield on the 30-year Treasury bond

maturing in August 2051. For plan years

beginning in January 2022, the weighted

average of the rates of interest on 30-year

Treasury securities and the permissible

range of rates used to calculate current lia

bility are as follows:

Bulletin No. 2022–6

Month

December 2021

Minimum Present Value Segment Rates

First Segment

Second Segment

1.16

2.72

DRAFTING INFORMATION

The principal author of this notice is

Tom Morgan of the Office of the Asso

Bulletin No. 2022–6

ciate Chief Counsel (Employee Benefits,

Exempt Organizations, and Employment

Taxes). However, other personnel from

the IRS participated in the development

471

Third Segment

3.10

of this guidance. For further information

regarding this notice, contact Mr. Morgan

at 202-317-6700 or Osmundo Bernabe at

626-927-1344 (not a toll-free number).

February 7, 2022

Table 2021-12

Monthly Yield Curve for December 2021

Derived from December 2021 Data

Maturity

0.5

1.0

1.5

2.0

2.5

3.0

3.5

4.0

4.5

5.0

5.5

6.0

6.5

7.0

7.5

8.0

8.5

9.0

9.5

10.0

10.5

11.0

11.5

12.0

12.5

13.0

13.5

14.0

14.5

15.0

15.5

16.0

16.5

17.0

17.5

18.0

18.5

19.0

19.5

20.0

Yield

0.31

0.60

0.86

1.06

1.21

1.32

1.42

1.50

1.59

1.68

1.77

1.87

1.98

2.08

2.18

2.28

2.37

2.45

2.54

2.61

2.68

2.74

2.79

2.84

2.88

2.92

2.95

2.97

2.99

3.01

3.02

3.04

3.05

3.06

3.07

February 7, 2022

Maturity

20.5

21.0

21.5

22.0

22.5

23.0

23.5

24.0

24.5

25.0

25.5

26.0

26.5

27.0

27.5

28.0

28.5

29.0

29.5

30.0

30.5

31.0

31.5

32.0

32.5

33.0

33.5

34.0

34.5

35.0

35.5

36.0

36.5

37.0

37.5

38.0

38.5

39.0

39.5

40.0

Yield

3.07

3.08

3.09

3.10

Maturity

40.5

41.0

41.5

42.0

42.5

43.0

43.5

44.0

44.5

45.0

45.5

46.0

46.5

47.0

47.5

48.0

48.5

49.0

49.5

50.0

50.5

51.0

51.5

52.0

52.5

53.0

53.5

54.0

54.5

55.0

55.5

56.0

56.5

57.0

57.5

58.0

58.5

59.0

59.5

60.0

Yield

3.10

3.11

3.12

472

Maturity

60.5

61.0

61.5

62.0

62.5

63.0

63.5

64.0

64.5

65.0

65.5

66.0

66.5

67.0

67.5

68.0

68.5

69.0

69.5

70.0

70.5

71.0

71.5

72.0

72.5

73.0

73.5

74.0

74.5

75.0

75.5

76.0

76.5

77.0

77.5

78.0

78.5

79.0

79.5

80.0

Yield

3.12

3.13

Maturity

80.5

81.0

81.5

82.0

82.5

83.0

83.5

84.0

84.5

85.0

85.5

86.0

86.5

87.0

87.5

88.0

88.5

89.0

89.5

90.0

90.5

91.0

91.5

92.0

92.5

93.0

93.5

94.0

94.5

95.0

95.5

96.0

96.5

97.0

97.5

98.0

98.5

99.0

99.5

100.0

Yield

3.13

Bulletin No. 2022–6

26 CFR 1.601-201: Rulings and

determination letters.

Rev. Proc. 2022-10

SECTION 1. PURPOSE

This revenue procedure establishes

an 18-month pilot program to provide an

opportunity for fast-track processing of

certain requests for letter rulings solely or

primarily under the jurisdiction of the As

sociate Chief Counsel (Corporate).

SECTION 2. BACKGROUND

.01 Letter Rulings.

(1) In general. The Internal Revenue

Service (Service) publishes annually a

revenue procedure to explain how the

Service provides advice to taxpayers on

issues under the jurisdiction of each As

sociate office. For example, Rev. Proc.

2022-1, 2022-1 I.R.B. 1, explains the

forms of advice and the manner in which

advice is requested by taxpayers and pro

vided by the Service. References in this

revenue procedure to Rev. Proc. 2022-1

include references to successor revenue

procedures as appropriate.

(2) General instructions for requesting letter rulings. Section 7 of Rev. Proc.

2022-1 provides general instructions and

procedures for requesting letter rulings

and determination letters.

(a) Expedited handling of letter ruling

requests. The Service ordinarily process

es requests for letter rulings and determi

nation letters in order of the date received.

However, section 7.02(4) of Rev. Proc.

2022-1 sets forth the procedures for re

questing expedited handling of letter rul

ing requests (expedited handling). That

section requires a request for expedited

handling to be made in writing, prefera

bly in a separate letter included with the

request for the letter ruling or provided

soon after its filing, and to explain in de

tail the need for expedited handling. That

section also sets forth the circumstances

in which the Service will grant expedit

ed handling of a letter ruling request.

Specifically, that section provides that a

request for expedited handling is grant

ed only in rare and unusual cases, out of

fairness to other taxpayers and because

the Service seeks to process all requests

Bulletin No. 2022–6

as expeditiously as possible and to give

appropriate deference to normal business

exigencies in all cases. Nevertheless, the

Service may grant a request for expedited

handling when a factor outside a taxpay

er’s control creates a real business need

to obtain a letter ruling or determination

letter before a certain date to avoid seri

ous business consequences.

(b) Processing of letter ruling requests. Section 8 of Rev. Proc. 2022-1

describes the processing of letter ruling

requests by the Associate offices. Sec

tion 8.05(1) of Rev. Proc. 2022-1 pro

vides that, if a letter ruling request lacks

essential information, the branch repre

sentative will request such information,

and that, unless an extension of time is

granted, the request will be closed if the

Associate office does not receive the re

quested information within 21 calendar

days from the date of the request. Section

8.05(2) of Rev. Proc. 2022-1 provides

that the Service will grant an extension

of the 21-day period if the extension is

justified in writing by the taxpayer and

approved by the branch reviewer. Section

8.05(3) of Rev. Proc. 2022-1 provides

procedures for closing a request if the

taxpayer does not submit the information

requested within the specified time.

(3) Conferences for letter rulings. Sec

tion 10 of Rev. Proc. 2022-1 provides pro

cedures and rules regarding conferences

between the taxpayer or the taxpayer’s

authorized representative (taxpayer) and

Service representatives to discuss a let

ter ruling request. A taxpayer generally is

entitled, as a matter of right, to only one

conference (conference of right). See Rev.

Proc. 2022-1, section 10.02.

.02 Comments Requesting Faster Processing. The Department of the Treasury

(Treasury Department) and the Service

have received numerous informal com

ments from taxpayers and practitioners

regarding the time required to process

letter ruling requests. The Treasury De

partment and the Service have deter

mined that faster processing of certain

requests for letter rulings solely or pri

marily under the jurisdiction of the As

sociate Chief Counsel (Corporate) would

improve service to taxpayers and enhance

sound administration of the corporate tax

provisions of the Internal Revenue Code

(Code).

473

SECTION 3. SCOPE

.01 Availability of Fast-Track Processing or Expedited Handling.

(1) Fast-track processing available.

Except as provided in section 3.01(3) of

this revenue procedure, a taxpayer re

questing a letter ruling solely or primari

ly under the jurisdiction of the Associate

Chief Counsel (Corporate) may request

fast-track processing. A request for fasttrack processing generally will be grant

ed if the letter ruling request is solely

under the jurisdiction of the Associate

Chief Counsel (Corporate), and the re

quirements described in section 4 of this

revenue procedure are met. However, if

the letter ruling request is primarily un

der the jurisdiction of the Associate Chief

Counsel (Corporate) but also includes a

request for a ruling on an issue under the

jurisdiction of another Associate office,

fast-track processing will be granted only

if the other Associate office with jurisdic

tion over the issue agrees to process the

request in accordance with this revenue

procedure. If the letter ruling request is

primarily under the jurisdiction of the

Associate Chief Counsel (Corporate)

but also involves an issue under the ju

risdiction of another Associate office,

but no ruling with respect to such issue

is requested, fast-track processing will be

granted only if no other Associate office

with jurisdiction over the issue objects

to the request being processed in accor

dance with this revenue procedure.

(2) Expedited handling not available.

Except as provided in section 3.01(3) of

this revenue procedure, expedited han

dling under section 7.02(4) of Rev. Proc.

2022-1 is not available for a letter ruling

request solely or primarily under the ju

risdiction of the Associate Chief Counsel

(Corporate).

(3) Section 9100 relief.

(a) Fast-track processing not available. Fast-track processing is not avail

able for requests for extension of time to

make elections or other applications for

relief under § 301.9100 of the Procedure

and Administration Regulations (26 CFR

part 301) (§ 9100 relief).

(b) Expedited handling available. Ex

pedited handling under section 7.02(4) of

Rev. Proc. 2022-1 is available for requests

for § 9100 relief.

February 7, 2022

.02 Effect of Fast-Track Processing. If a

request for fast-track processing is granted,

the Service will endeavor to complete pro

cessing of the letter ruling request and, if

appropriate, to issue the letter ruling with

in the time period specified by the branch

reviewer (specified period). The specified

period will be 12 weeks unless a shorter or

longer period is requested and granted pur

suant to this revenue procedure.

(1) If the letter ruling request involves

issues solely under the jurisdiction of the

Associate Chief Counsel (Corporate), the

specified period will begin on the date the

letter ruling request is assigned to and re

ceived by the branch representative and

branch reviewer processing the letter rul

ing request.

(2) If the letter ruling request involves

issues under the jurisdiction of an Associ

ate office other than the Associate Chief

Counsel (Corporate), the specified period

will begin on the first date on which all

other Associate offices having jurisdiction

have informed the branch representative

of their agreement to fast-track processing

(or, if applicable, have indicated non-ob

jection to such processing).

SECTION 4. PROCEDURES FOR

FAST-TRACK PROCESSING

.01 Qualification. The Service will

provide fast-track processing of a letter

ruling request only if (1) the taxpayer sat

isfies each of the requirements described

in sections 4.02 through 4.04 of this reve

nue procedure and agrees to satisfy the re

quirement described in section 4.07 of this

revenue procedure, and (2) after consid

ering the factors listed in section 4.05(2)

of this revenue procedure, the branch re

viewer determines that fast-track process

ing is feasible.

.02 Pre-submission Conference.

(1) Request by taxpayer. The taxpayer

must request a pre-submission conference

with respect to the letter ruling request, in

accordance with the procedures described

in sections 10.07, 10.08, and 10.09 (added

by this revenue procedure) of Rev. Proc.

2022-1. In the pre-submission conference,

the taxpayer should address both the sub

stantive issues and the taxpayer’s request

for fast-track processing.

(2) Required information before

pre-submission conference. Before the

February 7, 2022

pre-submission conference, the taxpay

er must provide the information required

pursuant to section 10.07(3) of Rev. Proc.

2022-1. Additionally, the taxpayer must

provide a statement setting forth the rea

sons for requesting fast-track processing,

the length of the specified period the tax

payer requests (if other than 12 weeks),

any matters that could affect the feasibili

ty of fast-track processing, and any issues

under the jurisdiction of an Associate of

fice other than the Associate Chief Coun

sel (Corporate) relevant to the transac

tion(s) (including whether a ruling will be

requested as to each such issue).

.03 Letter Ruling Request. A letter rul

ing request as to which fast-track process

ing is requested must satisfy all applicable

requirements of Rev. Proc. 2022-1 and

any other applicable revenue procedures

and, in addition, must include the items in

sections 4.03(1) through (4) of this reve

nue procedure.

(1) Required statement. The letter rul

ing request must state, at the top of the

first page: “Fast-Track Processing Is Re

quested under Revenue Procedure 202210.”

(2) Required information. The letter

ruling request must include information

on the taxpayer’s reasons for requesting

fast-track processing, the length of the

specified period the taxpayer requests (if

other than 12 weeks), any information re

quired by section 4.06 if the specified pe

riod is less than 12 weeks, any matters that

could affect the feasibility of fast-track

processing, and any issues under the ju

risdiction of an Associate office other than

the Associate Chief Counsel (Corporate)

relevant to the transaction(s) (including

any rulings requested on any such issues).

(3) Agreement regarding additional information. The letter ruling request must

state that the taxpayer agrees to provide

any additional information requested by

the branch representative within the seven

business days that begin on the next busi

ness day after the day the request for in

formation is made (seven-day period). See

section 4.07 of this revenue procedure.

(4) Draft letter ruling. The letter ruling

request must include a draft letter ruling

in a form that includes a legend of defined

terms, a description of relevant facts, rep

resentations, requested rulings, and ad

ministrative matters.

474

.04 Submitting Request for Letter Ruling.

(1) Suggested submission by encrypted

email attachment. To avoid delay in pro

cessing of letter ruling requests submitted

by mail or delivered in physical form, it is

strongly recommended that a letter ruling

request for which fast-track processing

is requested be submitted by encrypted

email attachment, in accordance with sec

tion 7.04(3) of Rev. Proc. 2022-1.

(2) Submission other than by encrypted

email attachment. If a letter ruling request

for which fast-track processing is request

ed is submitted other than by encrypted

email attachment, the draft letter ruling

required by section 4.03(4) of this revenue

procedure must be submitted separately

by encrypted email attachment in accor

dance with section 7.04(3) of Rev. Proc.

2022-1.

.05 Notification of Receipt and Granting of Request for Fast-Track Processing.

(1) Notification. No later than sev

en business days after the day the letter

ruling request is received by the branch

representative and branch reviewer, the

branch representative or branch reviewer

will contact the taxpayer (i) to acknowl

edge receipt of the letter ruling request,

(ii) to provide contact information for the

branch representative and branch review

er, and (iii) to notify the taxpayer that the

request for fast-track processing is grant

ed, denied, or still pending. If the request

is granted, the branch representative or

branch reviewer will inform the taxpayer

of the length of the specified period and

the date the specified period will end. If

the request is denied, the branch repre

sentative or branch reviewer will explain

the reasons for the denial. If the request is

under consideration by another Associate

office at that time, the branch representa

tive or branch reviewer will so inform the

taxpayer.

(2) Factors in determining whether

fast-track processing is feasible. In mak

ing the determination whether fast-track

processing is feasible, and, if so, the

length of the specified period, the branch

reviewer will consider-(a) All the facts, representations, and

circumstances, including the complexity

of the proposed transactions, the issues

presented, and other obligations of the

attorneys assigned to process the request,

Bulletin No. 2022–6

(b) Whether the letter ruling request

fully and clearly describes and analyzes

the relevant facts and issues,

isfies the requirements set forth in section

4.03 of this revenue procedure,

(d) The taxpayer’s need for fast-track

processing, and

(e) Any concerns communicated by an

other Associate office.

(3) Opportunity for discussion and reconsideration; tolling. If the branch repre

sentative or the branch reviewer informs

the taxpayer that the request for fast-track

processing is denied, the taxpayer may ad

dress that determination in writing, discuss

that determination with the branch review

er, or both. If the branch reviewer contin

ues to determine that the request for fasttrack processing should be denied, there

is no right of appeal. See section 10.02 of

Rev. Proc. 2022-1. After reconsideration,

if the branch reviewer determines that the

request for fast-track processing should be

granted, the specified period will be tolled

for the period beginning on the date the

taxpayer was informed that the request for

fast-track-processing was denied and end

ing on the date the taxpayer is informed

of the determination that such request is

granted. The branch representative or the

branch reviewer will inform the taxpayer

that a favorable or unfavorable determi

nation has been made as soon as possible

after the determination has been made and,

in the event of a favorable determination,

the period of tolling of the specified period.

.06 Specified Period Shorter or Longer

than 12 Weeks.

(1) Request for specified period shorter

than 12 weeks.

(a) In general. Upon request, the Ser

vice will agree to a specified period short

er than 12 weeks if the branch reviewer

determines that the taxpayer has a real

business need to obtain a letter ruling

within that specified period, and that pro

cessing is feasible.

(b) Business need. In a request for a

specified period shorter than 12 weeks,

the taxpayer must demonstrate a need for

such processing by submitting informa

tion to support the following conclusions,

no later than the date on which the letter

ruling request is submitted:

(i) There is a business exigency outside

the taxpayer’s control.

Bulletin No. 2022–6

(ii) There will be adverse consequenc

es to the taxpayer or other persons if the

Service does not issue the requested letter

ruling by the specified period.

(iii) The taxpayer submitted the request

as promptly as possible after becoming

aware of the circumstances described

in paragraph (i) and (ii) of this section

4.06(1)(b).

facts alone do not demonstrate a need for

a specified period shorter than 12 weeks:

(i) The scheduling of a closing date for

a transaction, a meeting of a board of di

rectors or shareholders of a corporation, or

any other corporate action within the con

trol of the taxpayer or other parties to the

transaction.

(ii) The possible effect of fluctuation in

the market price of stocks on a transaction.

(2) Specified period longer than 12

weeks.

(a) Taxpayer request. Upon request by

the taxpayer, the Service may agree to a

specified period longer than 12 weeks.

(b) Branch reviewer determination.

The branch reviewer may decide to des

ignate a specified period longer than 12

weeks, if he or she determines (based on

the factors described in section 4.05(2)

of this revenue procedure) that fast-track

processing is not feasible within 12 weeks

(or other specified period requested by the

taxpayer) but is feasible during the longer

period. In such a case, the branch repre

sentative or branch reviewer will inform

the taxpayer of the decision and the rea

sons therefor and will provide the taxpay

er an opportunity to address the decision.

The branch representative or the branch

reviewer will inform the taxpayer of any

subsequent favorable or unfavorable de

termination.

(3) Same procedures apply. The proce

dures described in this revenue procedure

apply to all requests for fast-track process

ing, regardless of whether the specified

period is 12 weeks or is shorter or longer

than 12 weeks.

.07 Requested Additional Information

Not Received Within Seven-Day Period.

If the branch representative requests ad

ditional information, but all the requested

information is not received within the sev

en-day period, then, unless the taxpayer

requests an extension before the end of the

seven-day period, and the branch reviewer

475

or branch representative grants the exten

sion, fast-track processing will be termi

nated. A request for an extension of the

seven-day period may be made orally, in

writing, or both. However, the seven-day

period will not be tolled after an exten

sion is requested unless agreed to by the

branch reviewer or branch representative.

The branch reviewer or branch representa

tive will grant an extension only if the tax

payer provides good cause therefor. If an

extension of time to submit information

is granted, and the requested information

is not provided within the extended time,

fast-track processing will also be termi

nated unless a further extension is request

ed and granted. If fast-track processing is

terminated under this section, the request

will be subject to the procedures described

in section 4.08 of this revenue procedure.

.08 Termination or Delay of Fast-Track

Processing.

(1) In general. If the branch review

er determines that fast-track processing

within the specified period is no longer

feasible, the branch reviewer may termi

nate fast-track processing or determine

that fast-track processing will be complet

ed within a newly designated specified

period.

(2) Rationale for determination. In de

termining whether fast-track processing is

no longer feasible within the specified pe

riod, the branch reviewer will consider any

event or situation that affects the Service’s

ability to provide fast-track processing

within the specified period, including-(a) Any material change to the pro

posed transaction(s) since submission of

the letter ruling request,

(b) Any Federal income tax issue not

addressed in the original letter ruling re

quest and subsequently identified,

any additional information submitted,

(d) Any pending legislation, regula

tions, or other guidance that may affect the

proposed transaction(s), and

(e) The scheduling of a conference of

right described in section 10.02 of Rev.

Proc. 2022-1 or a similar conference.

(3) Notification and opportunity for

discussion and reconsideration; tolling.

If the branch representative or the branch

reviewer informs the taxpayer that fasttrack processing has been terminated,

the specified period has been extended,

February 7, 2022

or the completion of fast-track process

ing has otherwise been delayed, the tax

payer may address that determination in

writing, discuss that determination with

the branch reviewer, or both. If, upon

reconsideration, the branch reviewer

continues to determine that the request

for fast-track processing should be ter

minated, the specified period should be

extended, or completion of fast-track

processing will otherwise be delayed,

there is no right of appeal. See section

10.02 of Rev. Proc. 2022-1. If, upon re

consideration, the branch reviewer deter

mines that fast-track processing should

not be terminated, the specified period

should not be extended, or completion

of fast-track processing should not be

otherwise delayed, the specified period

will be tolled for the period beginning

on the date the taxpayer was informed

of the initial unfavorable determination

and ending on the date the taxpayer is

informed of the subsequent favorable de

termination. The branch representative

or the branch reviewer will inform the

taxpayer that a determination following

reconsideration has been made as soon

as possible after the determination has

been made and, in the event of a favor

able determination, the period of tolling

of the specified period.

(4) Continued processing of letter

ruling request. If fast-track processing

is terminated, the Service will continue

to process the letter ruling request under

the procedures of section 7 of Rev. Proc.

2022-1 (exclusive of section 7.02(4)).

SECTION 5. EFFECT ON OTHER

DOCUMENTS

.01 Requests for Expedited Handling.

Section 7.02(4) of Rev. Proc. 2022-1 is

modified by adding the following new

paragraph at the end:

Important: Expedited handling under

this section 7.02(4) is not available as to a

request for a letter ruling solely or primar

ily under the jurisdiction of the Associate

Chief Counsel (Corporate) (other than a

request for an extension of time to make

an election or other application for relief

under § 301.9100 of the Procedure and

Administration Regulations (26 CFR part

301)). For guidance on fast-track process

February 7, 2022

ing of such a letter ruling request, see Rev.

Proc. 2022-10, 2022-6 I.R.B. 473.

.02 Additional Information. Section

8.05(1) of Rev. Proc. 2022-1 is modified

by adding the following new paragraph at

the end:

Important: Special rules and pro

cedures apply to letter ruling requests

under the jurisdiction of the Associate

Chief Counsel (Corporate) for which

fast-track processing is requested. Un

der section 4.07 of Rev. Proc. 2022-10,

failure to provide, within seven business

days (including extensions, if granted),

a complete response to any information

request from the branch representative

assigned to the letter ruling request will

result in termination of fast-track pro

cessing.

.03 Conferences for Letter Rulings.

Section 10 of Rev. Proc. 2022-1 is mod

ified by adding the following new para

graph at the end:

PRE-SUBMISSION CONFERENCES

UNDER REV. PROC. 2022-10.

.09 Special rules and procedures apply

to letter ruling requests solely or primari

ly under the jurisdiction of the Associate

Chief Counsel (Corporate) for which fasttrack processing has been requested. For

more information, see Rev. Proc. 2022-10.

SECTION 6. APPLICABILITY

DATES

.01 Beginning Date of Pilot Program.

(1) In general. The pilot program estab

lished by this revenue procedure applies

to all letter ruling requests postmarked or,

if not mailed, received by the Service after

January 14, 2022.

(2) Request for fast-track processing

for pending letter ruling requests. If a tax

payer has submitted a letter ruling request

that was postmarked or, if not mailed, re

ceived by the Service on or before January

14, 2022, the taxpayer may request fasttrack processing by agreeing to follow the

procedures set forth in this revenue proce

dure, adapted to the situation. For exam

ple, the taxpayer must address in writing

the factors in section 4.05(2)(a) and (d)

of this revenue procedure. However, no

pre-submission conference is required.

476

The taxpayer must submit a draft letter

ruling (in accordance with section 4.03(4)

of this revenue procedure) within seven

business days of being notified that the

request for fast-track processing has been

granted (unless previously submitted). If

fast-track processing is granted, the Ser

vice will endeavor to complete processing

of the letter ruling request within a speci

fied period.

.02 Ending Date of Pilot Program.

(1) In general. This pilot program will

expire on the earlier of July 14, 2023 or

the date on which a superseding revenue

procedure is released. In advance of that

date, the Treasury Department and the

Service will evaluate the effectiveness

and sustainability of the pilot program and

determine whether the program should be

extended. If it is determined that the pilot

program should be extended, the Service

intends to publish permanent procedures

in advance of July 14, 2023.

(2) Application of this revenue procedure to submitted letter ruling requests.

This revenue procedure will continue to

apply to all letter ruling requests post

marked or, if not mailed, received by the

Service on or before July 14, 2023. The

Service may also grant a request for fasttrack processing made prior to the expira

tion of the pilot program for a letter ruling

request postmarked or, if not mailed, re

ceived by the Service no later than three

months after the expiration of the pilot

program.

SECTION 7. PAPERWORK

REDUCTION ACT

The collections of information in this

revenue procedure have been reviewed

and approved by the Office of Manage

ment and Budget (OMB) in accordance

with the Paperwork Reduction Act (44

U.S.C. 3507) under control number 15451522.

An agency may not conduct or sponsor,

and a person is not required to respond

to, a collection of information unless the

collection of information displays a valid

OMB control number.

The collections of information in this

revenue procedure are in section 4. This

information is required to determine

whether a taxpayer qualifies for fast-track

Bulletin No. 2022–6

processing. The collections of information

are required to obtain a benefit. The likely

respondents are corporations seeking pri

vate letter rulings.

The estimated total annual reporting

and/or recordkeeping burden for Rev.

Proc. 2022-1 is 316,020 hours.

The estimated annual burden per re

spondent/recordkeeper for Rev. Proc.

2022-1 varies from 1 to 200 hours, de

pending on individual circumstances, with

an estimated average burden of 80 hours.

The estimated number of respondents and/

or recordkeepers is 3,956.

The estimated total annual reporting

and/or recordkeeping burden for this rev

enue procedure adds 260 hours to the bur

den imposed by Rev. Proc. 2022-1.

The estimated annual burden per re

spondent/recordkeeper for this revenue

procedure varies from 3 to 10 hours,

depending on individual circumstanc

es, with an estimate average burden of

8 hours. The estimated number of addi

tional respondents and/or recordkeep

ers added to Rev. Proc. 2022-1 by this

revenue procedure is 10, increasing the

estimated number of respondents and/

or recordkeepers to Rev. Proc. 2022-1 to

3,966.

The estimated annual frequency of re

sponse is on occasion.

Books or records relating to a collec

tion of information must be retained as

long as their contents may become mate

rial in the administration of any internal

revenue tax law. Generally, tax returns

and tax return information are confiden

tial, as required by section 6103 of the

Code.

SECTION 8. DRAFTING

INFORMATION

The principal authors of this revenue

procedure are Kelton P. Frye and Rich

ard K. Passales of the Office of Associate

Chief Counsel (Corporate). For further

information, please phone Mr. Frye at

(202) 317-5363 or Mr. Passales at (202)

317-5024.

[26 CFR 7436]: Proceedings for Determination of

Employment Status

Rev. Proc. 2022-13

SECTION 1. PURPOSE.

This revenue procedure provides in

formation about when and how the In

ternal Revenue Service (IRS) will issue

a Notice of Employment Tax Determina

tion Under IRC § 7436 (§ 7436 Notice)1

and how taxpayers petition for Tax Court

review of certain IRS determinations

under Internal Revenue Code (Code)

§ 7436.2 This revenue procedure modi

fies and supersedes Notice 2002-5, 20021 C.B. 320.

SECTION 2. BACKGROUND AND

SUMMARY OF CHANGES IN

APPLICATION OF § 7436

.01 Section 7436 provides for Tax

Court review of two types of employment

tax determinations made by the IRS: (a)

worker reclassification, and (b) section

530 relief determinations, and it allows

the court to ascertain the proper amount of

employment tax, penalties, and additions

to tax resulting from those determinations.

Section 7436(a) provides a remedy if, in

connection with an audit of any person,

there is an actual controversy involving a

determination by the Secretary as part of

an examination that:

(1) one or more individuals performing

services for such person are employees

of such person for purposes of subtitle

C [worker reclassification], or

(2) such person is not entitled to the

treatment under subsection (a) of sec

tion 530 of the Revenue Act of 1978

with respect to such an individual [sec

tion 530 relief].

Upon the filing of an appropriate plead

ing, the Tax Court may determine whether

such a determination by the Secretary is

correct and the proper amount of employ

ment tax under such determination. Any

such redetermination by the Tax Court

shall have the force and effect of a deci

sion of the Tax Court and shall be review

able as such.

.02 The employment taxes that may

be determined by the Tax Court are the

taxes imposed by subtitle C, which in

clude Federal Insurance Contributions

Act (FICA) taxes, Railroad Retirement

Tax Act (RRTA) taxes, Federal Unem

ployment Tax Act (FUTA) taxes, and

the collection of income tax at source on

wages (ITW).

.03 Notice 2002-5 provides that a

§ 7436 Notice is a jurisdictional prereq

uisite for seeking Tax Court review under

§ 7436, similar to the jurisdictional re

quirement of the issuance of a notice of

deficiency in an income tax case. Notice

2002-5 also provides that the IRS will is

sue a § 7436 Notice only after the IRS has

determined that: (a) one or more individ

uals performing services for the taxpayer

are employees for purposes of subtitle C,

and (b) the taxpayer is not entitled to sec

tion 530 relief.

.04 Two Tax Court opinions, SECC

Corp. v. Commissioner, 142 T.C. 225

(2014), and American Airlines, Inc. v.

Commissioner, 144 T.C. 24 (2015), ex

panded the Tax Court’s jurisdiction under

§ 7436 related to worker classification

determinations beyond the limitations set

forth in Notice 2002-5. Specifically, the

Tax Court held that a § 7436 Notice was

not a jurisdictional requirement, and that

if the IRS has made a worker classification

or section 530 relief determination, the de

termination requirement of § 7436 is met

regardless of whether the IRS issues a

§ 7436 Notice. The decisions are inconsis

tent with the jurisdictional requirements

described in Notice 2002-5.

.05 The § 7436 Notice continues to be

the IRS’s formal documentation inform

ing a taxpayer of a determination concern

ing worker reclassification or section 530

relief.

However, the Tax Court has clarified

that the “determination” itself is what

gives rise to Tax Court jurisdiction and no

particular form is required to be provided

to the taxpayer before a “determination” is

considered made. Accordingly, even in the

The § 7436 Notice (Letter 3523) was formerly known as a Notice of Determination of Worker Classification and has been modified to reflect the expanded jurisdiction of the Tax Court

under § 7436.

All section references in this revenue procedure are to the Internal Revenue Code of 1986, or to section 530 of the Revenue Act of 1978, Pub. L. No. 95-600, 92 Stat. 2763, as amended,

unless otherwise noted. The uncodified statutory language of section 530 can usually be found in the publisher’s notes following § 3401(a).

Bulletin No. 2022–6

477

February 7, 2022

absence of the issuance of a § 7436 No

tice, a taxpayer may petition the Tax Court

on an IRS worker reclassification or sec

tion 530 relief determination to the extent

that the determination meets the require

ments set forth in the Tax Court opinions,

as explained in section 3 of this revenue

procedure.

.06 Furthermore, in accordance with

the procedures set forth in section 4 of this

revenue procedure, the IRS will issue a

§ 7436 Notice as part of an audit if one

or both of the following determinations is

made and there is a controversy regarding

the determination: (a) one or more indi

viduals performing services for the tax

payer are to be reclassified as employees

for purposes of subtitle C, or (b) the tax

payer is not entitled to section 530 relief.

SECTION 3. APPLICATION AND

SCOPE OF § 7436

.01 Jurisdictional requirements. The

Tax Court has jurisdiction under § 7436

only if all the following four requirements

are satisfied:

(1) the IRS conducts an examination in

connection with an audit of any person;

(2) as part of the audit, the IRS deter

mines that –

(a) one or more individuals performing

services for the person are employees

of the person for purposes of subtitle C

(worker reclassification), or

(b) the person is not entitled to the re

lief under section 530(a) with respect

to such an individual (section 530 re

lief);

(3) there is an “actual controversy”

involving the determination as part of an

examination; and

(4) the person for whom the services at

issue were performed files an appropriate

pleading in the Tax Court.

See American Airlines, 144 T.C. at 32.

The following sections, 3.02 through

3.05, discuss each of these requirements.

.02 Examination in connection with an

audit.

(1) Worker reclassification or section

530 relief determinations are reviewable

by the Tax Court only if made by the IRS

as part of an examination under subtitle C

in connection with an audit of a person for

whom the services are performed. While

§ 7436(a) uses the phrase “audit of any

person”, § 7436(b)(1) provides that a pe

tition may be filed only by the person for

whom the services are performed. Thus,

the audit must be of such a person. For

purposes of this section, the examination

process includes consideration by the In

dependent Office of Appeals (Appeals)

and is not complete until the Appeals pro

cess concludes.

(2) Examinations in connection with

an audit of a taxpayer’s income tax, ex

cise tax, pension plan, employer shared

responsibility payments for health cover

age under § 4980H, or other tax liabilities

unrelated to section 530 relief or worker

reclassification for the purpose of subtitle

C do not provide a basis for Tax Court re

view under § 7436(a).

(3) Similarly, determinations made by

the IRS outside of the examination pro

cess are not determinations made in an

examination for purposes of § 7436. For

example, the Tax Court has no jurisdiction

over an IRS determination of employment

status made in response to the filing of a

Form SS-8 “Determination of Worker Sta

tus for Purposes of Federal Employment

Taxes and Income Tax Withholding.” The

Form SS-8 process is a taxpayer-initiated

request for an IRS ruling and does not in

volve an examination in connection with

an audit. Other examples of determina

tions that are not determinations made in

an examination for purposes of § 7436

include system generated notices (such

as CP 2000 letters) or any determinations

made in examinations in connection with

backup withholding.

.03 Determination concerning worker

reclassification or section 530 relief.

(1) Section 7436 grants jurisdiction to

the Tax Court only for determinations in

volving worker reclassification or section

530 relief. Other determinations by the

IRS in connection with proposing em

ployment tax adjustments are not subject

to review by the Tax Court.

(2) The IRS makes a worker reclassifi

cation determination when it concludes that

an individual who was treated by a taxpay

er as a non-employee should be reclassified

as an employee for subtitle C purposes.

(3) The IRS makes a section 530 relief

determination when it concludes that: (a)

section 530 is not applicable to an employ

ment tax issue between a taxpayer and the

IRS3, or (b) the taxpayer does not meet the

statutory requirements of section 530 with

respect to an individual whom the IRS is

reclassifying as an employee as part of an

employment tax exam4.

(4) Determinations made by the IRS in

connection with proposed employment tax

adjustments that do not involve the reclas

sification of individuals from non-employ

ees to employees or the denial of section

530 relief are not determinations subject

to § 7436. Determinations not subject to

§ 7436 review include determinations

supporting proposed employment tax ad

justments that have rejected assertions by

a taxpayer that amounts paid to employees

are loan repayments, distributions, or are

excepted from the definition of “wages”,

or are for services excepted from “em

ployment” under the FICA, FUTA, or ITW

provisions. Determinations not subject

to § 7436 review also include determina

tions that a taxpayer is liable for backup

withholding under § 3406 since backup

withholding does not apply with respect to

workers determined to be employees.

.04 Actual controversy involving worker classification or section 530 relief.

(1) An actual controversy involving

worker reclassification determinations

Based on the language of section 530(a)(1) and the legislative history of section 530, section 530 applies only to matters involving the issue of the status of an individual as an employee

or non-employee and not to matters involving the issue of the proper characterization of payments to that individual. Specifically, section 530 does not apply to matters involving the issue

of whether a particular type of payment made to an employee constitutes “wages” as defined under the FICA, FUTA, or income tax withholding provisions. Nor does section 530 apply to

matters involving the issue of whether services performed by an employee constitute “employment” as defined under the FICA, FUTA, or income tax withholding provisions. Section 530 is

not applicable to these matters since there is no issue concerning whether the individual is an employee or non-employee.

If section 530 applies to the matter (see footnote 3, supra) for any period, a taxpayer must meet each of the following requirements for the period to be entitled to section 530 relief: (1) the

taxpayer timely filed all required federal tax returns, including information returns, consistent with the taxpayer’s treatment of the individual as not being an employee (reporting consistency

requirement); (2) the taxpayer did not treat the individual or any individual holding a substantially similar position as an employee (substantive consistency requirement); and (3) the taxpayer

had a reasonable basis for not treating the individual as an employee (reasonable basis requirement). See Rev. Proc. 85-18, 1985-1 C.B. 518, for more information on section 530.

February 7, 2022

478

Bulletin No. 2022–6

exists if, for the taxable period: (a) a tax

payer did not treat an individual as an em

ployee (or treated an individual as both

an employee and a non-employee); (b)

the IRS reclassifies the individual as an

employee and proposes to assess employ

ment tax on the remuneration paid to the

individual as a non-employee (including

with respect to just the portion of services

for which the taxpayer treated the worker

as a non-employee); and (c) no agreement

is reached on the issue during the exam

ination process. A taxpayer will be con

sidered to have treated an individual as an

employee for the taxable period or taxable

year according to the guidelines set forth

in Section 3.03 of Rev. Proc. 85-18 or any

subsequent guidance.

(2) No actual controversy involving

worker reclassification exists if the tax

payer agrees the amounts were paid in

connection with an employer-employ

ee relationship but argues that under the

FICA, FUTA, or income tax withholding

provisions of the Code the amounts are

not “wages” (for example, because the

amounts are paid as loan repayments, dis

tributions, or are otherwise not wages) or

the services do not constitute “employ

ment.”

(3) An actual controversy involving

section 530 relief determinations exists if:

(a) a taxpayer alleges that it is entitled to

section 530 relief; (b) the IRS determines

that section 530 is not applicable or that

the taxpayer has not satisfied the statuto

ry requirements of section 530; and (c) no

agreement is reached on the issue during

the examination process.

(4) However, any such determination

will not be subject to § 7436 review if

the taxpayer agrees to the proposed em

ployment tax adjustments and executes a

waiver that includes specific language that

waives the restrictions on assessment and

Tax Court review.

.05 Filing of an appropriate pleading.

(1) Section 7436(a) confers jurisdiction

on the Tax Court to review the requisite

determinations only upon the filing of a

proper pleading (i.e., petition). Pursuant

to § 7436(b)(1), a petition may be filed

only by the person for whom the services

are performed. Thus, individuals who per

form services may not seek review of the

IRS determinations under § 7436. In addi

tion, because § 7436(a) specifies that there

Bulletin No. 2022–6

must be an actual controversy regarding

a determination that the individuals per

forming services for the person are em

ployees of the person, review may not be

sought by a third party, including a CPEO,

reporting agent, payroll processing entity,

or an agent under § 3504, that has not been

determined by the IRS to be the person for

whom the services are performed as an

employee.

(2) Pursuant to § 7436(b)(2), a taxpay

er’s petition for review must be filed with

the Tax Court before the 91st day after the

IRS mails a § 7436 Notice by certified or

registered mail. Pursuant to § 6213(a),

however, the taxpayer’s petition for re

view must be filed with the Tax Court

within 150 days after the IRS has mailed

a § 7436 Notice addressed to a person

outside of the United States. The IRS will

specify the last day by which the taxpayer

may timely file a petition on the first page

of the § 7436 Notice. The period to timely

file a petition may not be extended or sus

pended. Thus, contacting the IRS for more

information, or receiving other correspon

dence from the IRS, will not change the

period for timely filing a petition with the

Tax Court.

(3) A taxpayer that does not file a Tax

Court petition within the allotted time

may still obtain judicial review of the IRS

determinations by paying the tax for one

worker for each taxable period or taxable

year and filing a claim for refund as re

quired by § 7422. If the claim for refund is

denied, or if the IRS has not responded to

the claim for refund after six months, the

taxpayer may file a refund suit in the ap

propriate federal district court or the Unit

ed States Court of Federal Claims.

SECTION 4. ISSUANCE OF § 7436

NOTICE

.01 § 7436 Notice.

(1) The § 7436 Notice informs a tax

payer that the IRS has made one or both of

the following determinations:

(a) that for purposes of employment

taxes, one or more individuals performing

services for the taxpayer are to be legally

reclassified as employees (worker reclas

sification determination); and/or

(b) that the taxpayer is not entitled to

section 530 relief either because the tax

payer does not satisfy the statutory re

479

quirements or because section 530 does

not apply (section 530 relief determina

tion).

(2) The § 7436 Notice will set forth the

amount of employment tax, additions to

tax, and/or penalties resulting from the de

terminations and will be sent by certified

or registered mail.

(3) The § 7436 Notice advises taxpay

ers of the opportunity to seek Tax Court

review and provides information on how

to do so. It shows each type of tax (FICA,

FUTA, and/or ITW) with the proposed

employment tax adjustment by taxable

period or taxable year.

.02 Pre-Determination Letter. In most

cases, a taxpayer that receives a § 7436

Notice will have previously received a

Letter 950-C that: (a) explains the reasons

for the IRS’s determinations; (b) lists the

proposed employment tax adjustments,

penalties, and additions to tax; and (c)

describes the taxpayer’s right to either

agree to the proposed employment tax

adjustments or to protest the proposed

adjustments to Appeals within thirty days

of the date of the letter. If the taxpayer

does not respond to the letter by agreeing

to the proposed adjustments or by filing

a timely protest to Appeals, the IRS will

provide the taxpayer a § 7436 Notice. If

the taxpayer responds to the letter by fil

ing a timely protest to Appeals (or if the

case proceeds to Appeals by way of the

employment tax early referral procedures)

and the § 7436 issues are not resolved in

Appeals, the IRS will provide the taxpayer

a § 7436 Notice. See Sec. 4 of Rev. Proc.

99-28, 1999-2 C.B. 109, for information

concerning the employment tax early re

ferral procedures.

.03 Agreement. The IRS will provide

taxpayers with a § 7436 Notice at the

conclusion of the examination process

involving a determination of worker re

classification or section 530 relief, or after

consideration of these determinations by

Appeals, unless the taxpayer has agreed to

the employment tax liabilities. Agreement

is generally accomplished using Form

2504-T “Agreement to Assessment and

Collection of Additional Employment Tax

and Acceptance of Overassessment (Em

ployment Tax Adjustments Subject to IRC

7436).”

.04 Presumption of Correctness. The

determinations made in the § 7436 Notice

February 7, 2022

are presumptively correct and the taxpay

er (petitioner) bears the burden of proving

that those determinations are erroneous.

Ewens and Miller, Inc. v. Commissioner,

117 T.C. 263 (2001). See also Tax Court

Rule 142(a).

SECTION 5. SMALL TAX CASE

PROCEEDINGS

At the option of the taxpayer, and with

the concurrence of the Tax Court, pro

ceedings under § 7436 may be conducted

pursuant to the Tax Court’s simplified pro

cedures for small tax cases if the amount

of employment taxes in dispute is $50,000

or less for each calendar quarter involved.

See § 7436(c). The simplified procedures

for small tax cases are set forth in § 7463

and Title XVII (Rules 170 – 174) of the Tax

Court’s Rules of Practice and Procedure.

SECTION 6. RESTRICTIONS

ON ASSESSMENT

.01 Pursuant to § 7436(d)(1), the prin

ciples of § 6213 regarding restrictions on

assessment apply to § 7436 proceedings in

the same manner as if the § 7436 Notice

were a notice of deficiency.5 Therefore,

after the mailing of the § 7436 Notice, the

IRS is precluded from assessing the taxes

identified in the § 7436 Notice prior to ex

piration of the 90-day period, or 150-day

period if the § 7436 Notice is addressed

to a person outside of the United States,

during which the taxpayer may file a Tax

Court petition.

.02 If the taxpayer does not file a timely

Tax Court petition, the IRS will assess the

employment taxes identified in the § 7436

Notice.

.03 Employment tax adjustments that

do not arise from worker reclassification

or section 530 relief determinations are

not reviewable by the Tax Court pursuant

to § 7436 and may be assessed pursuant

to § 6201 without issuance of a § 7436

Notice.

SECTION 7. SUSPENSION OF

PERIOD OF LIMITATION

.01 Pursuant to § 7436(d)(1), the prin

ciples of § 6503(a) regarding the sus

pension of the running of the period of

limitation on assessment apply to § 7436

proceedings in the same manner as if the

§ 7436 Notice were a notice of deficien

cy. Therefore, the mailing of the § 7436

Notice by certified or registered mail will

suspend the period of limitation on as

sessment attributable to the IRS worker

reclassification and/or section 530 relief

determinations.

.02 Under the principles of § 6503(a),

the period of limitation on assessment is

suspended for the 90-day period during

which the taxpayer can begin a suit in

the Tax Court, plus an additional 60

days thereafter. If the taxpayer files a

timely petition in the Tax Court, the pe

riod of limitation on assessment will be

suspended until the decision of the Tax

Court becomes final and for 60 days

thereafter.

SECTION 8. APPEALS

CONSIDERATION AFTER THE

FILING OF A TAX COURT

PETITION

Cases docketed in the Tax Court will

generally be referred to Appeals for con

sideration of settlement. See Rev. Proc.

2016-22, 2016-15 I.R.B. 577.

SECTION 9. AGREED

SETTLEMENTS

.01 If the taxpayer wishes to settle the

§ 7436 issues on an agreed basis, either be

fore or after issuance of the § 7436 Notice,

but before expiration of the 90-day period

for filing a Tax Court petition, the taxpay

er must formally waive the restrictions on

assessment set forth in §§ 7436(d)(1) and

6213(a). This waiver will generally be ac

complished using Form 2504-T.

.02 The IRS will not assess employ

ment taxes attributable to worker re

classification or section 530 relief deter

minations unless either: (a) the IRS has

provided a § 7436 Notice to the taxpayer

and the 90-day period for filing a Tax

Court petition has expired, or (b) the tax

payer has waived the restrictions on as

sessment. If the IRS erroneously assesses

taxes attributable to these determinations

without first either providing taxpayer a

§ 7436 Notice or obtaining a waiver of

the restrictions on assessment from the

taxpayer, the IRS will abate the assess

ment. However, once any such procedur

al defects are corrected, the IRS may re

assess the employment taxes to the same

extent as if the abated assessment had not

occurred, provided the period of limita

tions remains open.

SECTION 10. EFFECT ON OTHER

DOCUMENTS

Notice 2002-5, 2002-1 C.B. 320,

is modified and superseded. Further

more, Revenue Ruling 2009-39, 200952 I.R.B. 951, is modified in that Letter

3523 “Notice of Employment Tax De

termination Under IRC § 7436,” is not a

jurisdictional prerequisite to Tax Court

review.

SECTION 11. EFFECTIVE DATE

This revenue procedure is effective on

February 7, 2022.

SECTION 12. DRAFTING

INFORMATION

The principal author of this revenue

procedure is Nina Roca of the Office of

Associate Chief Counsel (Employee Ben

efits, Exempt Organizations and Employ

ment Taxes). For further information re

garding this revenue procedure, contact

Ms. Roca at (202) 317-6798 (not a tollfree number).

Only the principles of subsections (a), (b), (c), (d), and (f) of § 6213 apply to proceedings under § 7436.

February 7, 2022

480

Bulletin No. 2022–6

Definition of Terms

Revenue rulings and revenue procedures

(hereinafter referred to as “rulings”) that

have an effect on previous rulings use the

following defined terms to describe the

effect:

Amplified describes a situation where

no change is being made in a prior pub

lished position, but the prior position is

being extended to apply to a variation of

the fact situation set forth therein. Thus, if

an earlier ruling held that a principle ap

plied to A, and the new ruling holds that

the same principle also applies to B, the

earlier ruling is amplified. (Compare with

modified, below).

Clarified is used in those instances

where the language in a prior ruling is be

ing made clear because the language has

caused, or may cause, some confusion. It

is not used where a position in a prior rul

ing is being changed.

Distinguished describes a situation

where a ruling mentions a previously pub

lished ruling and points out an essential

difference between them.

Modified is used where the substance

of a previously published position is being

changed. Thus, if a prior ruling held that a

principle applied to A but not to B, and the

new ruling holds that it applies to both A

and B, the prior ruling is modified because

it corrects a published position. (Compare

with amplified and clarified, above).

Obsoleted describes a previously pub

lished ruling that is not considered deter

minative with respect to future transactions.

This term is most commonly used in a ruling

that lists previously published rulings that

are obsoleted because of changes in laws or

regulations. A ruling may also be obsoleted

because the substance has been included in

regulations subsequently adopted.

Revoked describes situations where the

position in the previously published ruling

is not correct and the correct position is

being stated in a new ruling.

Superseded describes a situation where

the new ruling does nothing more than

restate the substance and situation of a

previously published ruling (or rulings).

Thus, the term is used to republish under

the 1986 Code and regulations the same

position published under the 1939 Code

and regulations. The term is also used

when it is desired to republish in a single

ruling a series of situations, names, etc.,

that were previously published over a

period of time in separate rulings. If the

new ruling does more than restate the sub

stance of a prior ruling, a combination of

terms is used. For example, modified and

superseded describes a situation where the

substance of a previously published ruling

is being changed in part and is continued

without change in part and it is desired to

restate the valid portion of the previous

ly published ruling in a new ruling that is

self contained. In this case, the previously

published ruling is first modified and then,

as modified, is superseded.

Supplemented is used in situations in

which a list, such as a list of the names of

countries, is published in a ruling and that

list is expanded by adding further names

in subsequent rulings. After the original

ruling has been supplemented several

times, a new ruling may be published that

includes the list in the original ruling and

the additions, and supersedes all prior rul

ings in the series.

Suspended is used in rare situations to

show that the previous published rulings

will not be applied pending some future

action such as the issuance of new or

amended regulations, the outcome of cas

es in litigation, or the outcome of a Ser

vice study.

Abbreviations

The following abbreviations in current

use and formerly used will appear in

material published in the Bulletin.

A—Individual.

Acq.—Acquiescence.

B—Individual.

BE—Beneficiary.

BK—Bank.

B.T.A.—Board of Tax Appeals.

C—Individual.

C.B.—Cumulative Bulletin.

CFR—Code of Federal Regulations.

CI—City.

COOP—Cooperative.

Ct.D.—Court Decision.

CY—County.

D—Decedent.

DC—Dummy Corporation.

DE—Donee.

Del. Order—Delegation Order.

DISC—Domestic International Sales Corporation.

DR—Donor.

E—Estate.

EE—Employee.

E.O.—Executive Order.

ER—Employer.

Bulletin No. 2022–6

ERISA—Employee Retirement Income Security Act.

EX—Executor.

F—Fiduciary.

FC—Foreign Country.

FICA—Federal Insurance Contributions Act.

FISC—Foreign International Sales Company.

FPH—Foreign Personal Holding Company.

F.R.—Federal Register.

FUTA—Federal Unemployment Tax Act.

FX—Foreign corporation.

G.C.M.—Chief Counsel’s Memorandum.

GE—Grantee.

GP—General Partner.

GR—Grantor.

IC—Insurance Company.

I.R.B.—Internal Revenue Bulletin.

LE—Lessee.

LP—Limited Partner.

LR—Lessor.

M—Minor.

Nonacq.—Nonacquiescence.

O—Organization.

P—Parent Corporation.

PHC—Personal Holding Company.

PO—Possession of the U.S.

PR—Partner.

PRS—Partnership.

PTE—Prohibited Transaction Exemption.

Pub. L.—Public Law.

REIT—Real Estate Investment Trust.

Rev. Proc.—Revenue Procedure.

Rev. Rul.—Revenue Ruling.

S—Subsidiary.

S.P.R.—Statement of Procedural Rules.

Stat.—Statutes at Large.

T—Target Corporation.

T.C.—Tax Court.

T.D.—Treasury Decision.

TFE—Transferee.

TFR—Transferor.

T.I.R.—Technical Information Release.

TP—Taxpayer.

TR—Trust.

TT—Trustee.

U.S.C.—United States Code.

X—Corporation.

Y—Corporation.

Z—Corporation.

February 7, 2022

Numerical Finding List1

Bulletin 2022–6

AOD:

2022-1, 2022-06 I.R.B. 466

Notices:

2022-1, 2022-02 I.R.B. 304

2022-2, 2022-02 I.R.B. 304

2022-3, 2022-02 I.R.B. 308

2022-4, 2022-02 I.R.B. 309

2022-5, 2022-05 I.R.B. 457

2022-6, 2022-05 I.R.B. 460

2022-7, 2022-06 I.R.B. 469

Revenue Procedures:

2022-1, 2022-01 I.R.B. 1

2022-2, 2022-01 I.R.B. 120

2022-3, 2022-01 I.R.B. 144

2022-4, 2022-01 I.R.B. 161

2022-5, 2022-01 I.R.B. 256

2022-7, 2022-01 I.R.B. 297

2022-9, 2022-02 I.R.B. 310

2022-11, 2022-03 I.R.B. 449

2022-8, 2022-04 I.R.B. 451

2022-10, 2022-06 I.R.B. 473

2022-13, 2022-06 I.R.B. 477

Revenue Rulings:

2022-1, 2022-02 I.R.B. 301

2022-2, 2022-04 I.R.B. 451

2022-3, 2022-06 I.R.B. 467

Treasury Decisions:

9959, 2022-03 I.R.B. 328

9961, 2022-03 I.R.B. 430

A cumulative list of all revenue rulings, revenue procedures, Treasury decisions, etc., published in Internal Revenue Bulletins 2020–27 through 2020–52 is in Internal Revenue Bulletin

2020–52, dated December 27, 2021.

February 7, 2022

Bulletin No. 2022–6

Finding List of Current Actions on

Previously Published Items1

Bulletin 2022–6

A cumulative list of all revenue rulings, revenue procedures, Treasury decisions, etc., published in Internal Revenue Bulletins 2020–27 through 2020–52 is in Internal Revenue Bulletin

2020–52, dated December 27, 2021.

Bulletin No. 2022–6

iii

February 7, 2022

Internal Revenue Service

Washington, DC 20224

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