obÌåÓý

§¯§Ñ§Ý§à§Ô§à§Ó§à§Ö §å§á§â§Ñ§Ó§Ý§Ö§ß§Ú§Ö §³§º§¡ §â§Ñ§Ù§â§Ñ§Ò§à§ä§Ñ§Ý§à §Õ§à§Ò§â§à§Ó§à§Ý§î§ß§í§Û §Ñ§Õ§Þ§Ú§ß§Ú§ã§ä§â§Ñ§ä§Ú§Ó§ß§í§Û §á§â§à§è§Ö§ã§ã, §á§à§Ù§Ó§à§Ý§ñ§ð§ë§Ú§Û §á§à§ã§ä§à§ñ§ß§ß§à §Ú §à§Ü§à§ß§é§Ñ§ä§Ö§Ý§î§ß§à §â§Ö§ê§Ñ§ä§î §ß§Ö§Ü§à§ä§à§â§í§Ö §ã§á§à§â§í §à §ß§Ñ§Ý§à§Ô§Ñ§ç, §å§Õ§Ö§â§Ø§Ú§Ó§Ñ§Ö§Þ§í§ç §â§Ñ§Ò§à§ä§à§Õ§Ñ§ä§Ö§Ý§Ö§Þ §Ú§Ù §Ù§Ñ§â§Ñ§Ò§à§ä§ß§à§Û §á§Ý§Ñ§ä§í §Ý§Ú§è, §â§Ñ§Ò§à§ä§Ñ§ð§ë§Ú§ç §á§à §ß§Ñ§Û§Þ§å, §ß§Ö §ã§Ó§ñ§Ù§Ñ§ß§ß§í§Ö §ã §Ü§Ý§Ñ§ã§ã§Ú§æ§Ú§Ü§Ñ§è§Ú§Ö§Û §â§Ñ§Ò§à§ä§ß§Ú§Ü§Ñ, §ã §á§à§Þ§à§ë§î§ð §á§â§à§Ô§â§Ñ§Þ§Þ§í §ã§à§Ô§Ý§Ñ§ê§Ö§ß§Ú§ñ §à §ß§Ñ§Ý§à§Ô§à§Ó§í§ç §à§Ò§ñ§Ù§Ñ§ä§Ö§Ý§î§ã§ä§Ó§Ñ§ç. §¸§Ö§Ý§î§ð §ï§ä§à§Ô§à §Õ§à§Ò§â§à§Ó§à§Ý§î§ß§à§Ô§à §á§â§à§è§Ö§ã§ã§Ñ §ñ§Ó§Ý§ñ§Ö§ä§ã§ñ §å§Þ§Ö§ß§î§ê§Ö§ß§Ú§Ö §Ñ§Õ§Þ§Ú§ß§Ú§ã§ä§â§Ñ§ä§Ú§Ó§ß§à§Ô§à §Ò§â§Ö§Þ§Ö§ß§Ú §Ù§Ñ §ã§é§Ö§ä §ï§Ü§à§ß§à§Þ§Ú§Ú §Ó§â§Ö§Þ§Ö§ß§Ú §Ú §â§Ö§ã§å§â§ã§à§Ó §Ü§Ñ§Ü §¯§Ñ§Ý§à§Ô§à§Ó§à§Ô§à §å§á§â§Ñ§Ó§Ý§Ö§ß§Ú§ñ §³§º§¡, §ä§Ñ§Ü §Ú §ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü§à§Ó §Ú §å§Ý§å§é§ê§Ö§ß§Ú§ñ §Õ§à§Ò§â§à§Ó§à§Ý§î§ß§à§Ô§à §ã§à§Ò§Ý§ð§Õ§Ö§ß§Ú§ñ §Ù§Ñ§Ü§à§ß§à§Õ§Ñ§ä§Ö§Ý§î§ã§ä§Ó§Ñ §Ó §à§á§â§Ö§Õ§Ö§Ý§Ö§ß§ß§í§ç §à§Ô§â§Ñ§ß§Ú§é§Ö§ß§ß§í§ç §ã§Ú§ä§å§Ñ§è§Ú§ñ§ç. §£ §â§Ñ§Þ§Ü§Ñ§ç §ï§ä§à§Ô§à §Ñ§Õ§Þ§Ú§ß§Ú§ã§ä§â§Ñ§ä§Ú§Ó§ß§à§Ô§à §á§â§à§è§Ö§ã§ã§Ñ, §ß§Ñ§â§ñ§Õ§å §ã §Õ§â§å§Ô§Ú§Þ§Ú §Ü§à§ß§Ü§â§Ö§ä§ß§í§Þ§Ú §ä§â§Ö§Ò§à§Ó§Ñ§ß§Ú§ñ§Þ§Ú, §ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü§Ú §Õ§à§Ý§Ø§ß§í §á§â§à§Õ§Ö§Þ§à§ß§ã§ä§â§Ú§â§à§Ó§Ñ§ä§î, §é§ä§à §¶§à§â§Þ§Ñ 94X-X §Ú §Õ§â§å§Ô§Ú§Ö §á§â§à§è§Ö§Õ§å§â§í §Ó§ß§Ö§ã§Ö§ß§Ú§ñ §á§à§á§â§Ñ§Ó§à§Ü §ß§Ö §á§à§Ù§Ó§à§Ý§ñ§ä §Ò§í§ã§ä§â§à, §á§à§ã§ä§à§ñ§ß§ß§à §Ú §à§Ü§à§ß§é§Ñ§ä§Ö§Ý§î§ß§à §å§â§Ö§Ô§å§Ý§Ú§â§à§Ó§Ñ§ä§î §ã§á§à§â (§ã§á§à§â§í). §·§à§ä§ñ §ï§ä§Ú §á§â§à§è§Ö§Õ§å§â§í §á§â§Ö§Õ§å§ã§Þ§Ñ§ä§â§Ú§Ó§Ñ§ð§ä §á§à§Õ§Ñ§é§å §Ù§Ñ§á§â§à§ã§à§Ó §Õ§Ý§ñ §Ù§Ñ§Ü§Ý§ð§é§Ö§ß§Ú§ñ §ã§à§Ô§Ý§Ñ§ê§Ö§ß§Ú§ñ §à §ß§Ñ§Ý§à§Ô§à§Ó§í§ç §à§Ò§ñ§Ù§Ñ§ä§Ö§Ý§î§ã§ä§Ó§Ñ§ç, §Ó§à§á§â§à§ã §à §ä§à§Þ, §Ò§å§Õ§Ö§ä §Ý§Ú §ä§Ñ§Ü§à§Ö §ã§à§Ô§Ý§Ñ§ê§Ö§ß§Ú§Ö §Ù§Ñ§Ü§Ý§ð§é§Ö§ß§à, §à§ã§ä§Ñ§Ö§ä§ã§ñ §ß§Ñ §Ö§Õ§Ú§ß§à§Ý§Ú§é§ß§à§Þ §å§ã§Þ§à§ä§â§Ö§ß§Ú§Ú §â§å§Ü§à§Ó§à§Õ§Ú§ä§Ö§Ý§ñ §¯§Ñ§Ý§à§Ô§à§Ó§à§Ô§à §å§á§â§Ñ§Ó§Ý§Ö§ß§Ú§ñ §³§º§¡.

§¤§Õ§Ö §ñ §Þ§à§Ô§å §ß§Ñ§Û§ä§Ú §Õ§à§á§à§Ý§ß§Ú§ä§Ö§Ý§î§ß§å§ð §à§Ò§ë§å§ð §Ú§ß§æ§à§â§Þ§Ñ§è§Ú§ð §à §ã§à§Ô§Ý§Ñ§ê§Ö§ß§Ú§ñ§ç §à §ß§Ñ§Ý§à§Ô§à§Ó§í§ç §à§Ò§ñ§Ù§Ñ§ä§Ö§Ý§î§ã§ä§Ó§Ñ§ç (VCAP ¨C ET)?

§³§Þ. §Ó §â§å§Ü§à§Ó§à§Õ§ã§ä§Ó§Ö §¯§Ñ§Ý§à§Ô§à§Ó§à§Ô§à §å§á§â§Ñ§Ó§Ý§Ö§ß§Ú§ñ §³§º§¡ §â§Ñ§Ù§Õ§Ö§Ý 4.23.25.2 ?§£§Ó§Ö§Õ§Ö§ß§Ú§Ö §Ó §Ù§Ñ§á§â§à§ã§í §à §Ù§Ñ§Ü§Ý§ð§é§Ö§ß§Ú§Ú §Õ§à§Ò§â§à§Ó§à§Ý§î§ß§à§Ô§à §ã§à§Ô§Ý§Ñ§ê§Ö§ß§Ú§ñ §à §ß§Ñ§Ý§à§Ô§à§Ó§í§ç §à§Ò§ñ§Ù§Ñ§ä§Ö§Ý§î§ã§ä§Ó§Ñ§ç §Õ§Ý§ñ §â§Ö§ê§Ö§ß§Ú§ñ §ã§á§à§â§à§Ó §à §ß§Ñ§Ý§à§Ô§Ñ§ç, §å§Õ§Ö§â§Ø§Ú§Ó§Ñ§Ö§Þ§í§ç §â§Ñ§Ò§à§ä§à§Õ§Ñ§ä§Ö§Ý§Ö§Þ §Ú§Ù §Ù§Ñ§â§Ñ§Ò§à§ä§ß§à§Û §á§Ý§Ñ§ä§í §Ý§Ú§è, §â§Ñ§Ò§à§ä§Ñ§ð§ë§Ú§ç §á§à §ß§Ñ§Û§Þ§å? (Introduction to Voluntary Closing Agreement Requests to Resolve Employment Tax Issues) (VCAP ¨C ET)&²Ô²ú²õ±è;(§¡§ß§Ô§Ý§Ú§Û§ã§Ü§Ú§Û).

§¬§Ñ§Ü§Ú§Ö §ã§á§à§â§í §Ó §à§ä§ß§à§ê§Ö§ß§Ú§Ú VCAP ¨C ET §Þ§à§Ô§å§ä §Ú§Ý§Ú §ß§Ö §Þ§à§Ô§å§ä §â§Ñ§ã§ã§Þ§Ñ§ä§â§Ú§Ó§Ñ§ä§î§ã§ñ §Ó §â§Ñ§Þ§Ü§Ñ§ç §á§â§à§Ô§â§Ñ§Þ§Þ§í VCAP ¨C ET?

§¬§Ñ§Ü §á§â§Ñ§Ó§Ú§Ý§à, §Ù§Ñ§á§â§à§ã§í §Õ§Ý§ñ §Ù§Ñ§Ü§Ý§ð§é§Ö§ß§Ú§ñ §Õ§à§Ò§â§à§Ó§à§Ý§î§ß§í§ç §ã§à§Ô§Ý§Ñ§ê§Ö§ß§Ú§Û §à §ß§Ñ§Ý§à§Ô§à§Ó§í§ç §à§Ò§ñ§Ù§Ñ§ä§Ö§Ý§î§ã§ä§Ó§Ñ§ç, §Ó§à§Ù§ß§Ú§Ü§Ñ§ð§ë§Ú§Ö §Ó §ã§Ó§ñ§Ù§Ú §ã§à §ã§á§à§â§Ñ§Þ§Ú §Ó §à§ä§ß§à§ê§Ö§ß§Ú§Ú VCAP - ET, §â§Ñ§ã§ã§Þ§Ñ§ä§â§Ú§Ó§Ñ§ð§ä§ã§ñ §Ó §ä§Ö§ç §ã§Ý§å§é§Ñ§ñ§ç, §Ü§à§Ô§Õ§Ñ:

1. §Ó§í§Ô§à§Õ§ß§à §á§à§ã§ä§à§ñ§ß§ß§à §Ú §à§Ü§à§ß§é§Ñ§ä§Ö§Ý§î§ß§à §â§Ö§ê§Ú§ä§î §ã§á§à§â §à §ß§Ñ§Ý§à§Ô§Ñ§ç, §å§Õ§Ö§â§Ø§Ú§Ó§Ñ§Ö§Þ§í§ç §â§Ñ§Ò§à§ä§à§Õ§Ñ§ä§Ö§Ý§Ö§Þ §Ú§Ù §Ù§Ñ§â§Ñ§Ò§à§ä§ß§à§Û §á§Ý§Ñ§ä§í §Ý§Ú§è, §â§Ñ§Ò§à§ä§Ñ§ð§ë§Ú§ç §á§à §ß§Ñ§Û§Þ§å;
2. §ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü §Þ§à§Ø§Ö§ä §á§â§à§Õ§Ö§Þ§à§ß§ã§ä§â§Ú§â§à§Ó§Ñ§ä§î, §é§ä§à §¶§à§â§Þ§Ñ 94X-X §Ú§Ý§Ú §Õ§â§å§Ô§Ú§Ö §á§â§à§è§Ö§Õ§å§â§í §á§à§Õ§Ñ§é§Ú §ß§Ñ§Ý§à§Ô§à§Ó§à§Û §Õ§Ö§Ü§Ý§Ñ§â§Ñ§è§Ú§Ú §ß§Ö §á§à§Ù§Ó§à§Ý§ñ§ð§ä §Ò§í§ã§ä§â§à, §á§à§ã§ä§à§ñ§ß§ß§à §Ú §à§Ü§à§ß§é§Ñ§ä§Ö§Ý§î§ß§à §â§Ö§ê§Ú§ä§î §à§á§â§Ö§Õ§Ö§Ý§Ö§ß§ß§í§Û §ã§á§à§â §à §ß§Ñ§Ý§à§Ô§Ñ§ç, §å§Õ§Ö§â§Ø§Ú§Ó§Ñ§Ö§Þ§í§ç §â§Ñ§Ò§à§ä§à§Õ§Ñ§ä§Ö§Ý§Ö§Þ §Ú§Ù §Ù§Ñ§â§Ñ§Ò§à§ä§ß§à§Û §á§Ý§Ñ§ä§í §Ý§Ú§è, §â§Ñ§Ò§à§ä§Ñ§ð§ë§Ú§ç §á§à §ß§Ñ§Û§Þ§å §Ú 
3. §Ò§í§Ý§à §à§á§â§Ö§Õ§Ö§Ý§Ö§ß§à, §é§ä§à §Ù§Ñ§Ü§Ý§ð§é§Ö§ß§Ú§Ö §ã§à§Ô§Ý§Ñ§ê§Ö§ß§Ú§ñ §à §ß§Ñ§Ý§à§Ô§à§Ó§í§ç §à§Ò§ñ§Ù§Ñ§ä§Ö§Ý§î§ã§ä§Ó§Ñ§ç §ß§Ö §ß§Ñ§ß§Ö§ã§Ö§ä §å§ë§Ö§â§Ò§Ñ §Ú§ß§ä§Ö§â§Ö§ã§Ñ§Þ §Ô§à§ã§å§Õ§Ñ§â§ã§ä§Ó§Ñ.

§³§Þ. §Ó §â§å§Ü§à§Ó§à§Õ§ã§ä§Ó§Ö §¯§Ñ§Ý§à§Ô§à§Ó§à§Ô§à §å§á§â§Ñ§Ó§Ý§Ö§ß§Ú§ñ §³§º§¡ §â§Ñ§Ù§Õ§Ö§Ý 4.23.25.3, ?§±§â§Ú§Þ§Ö§â§í §ã§á§à§â§à§Ó §Ó §à§ä§ß§à§ê§Ö§ß§Ú§Ú VCAP ¨C ET? (Examples of VCAP ¨C ET Issues (§¡§ß§Ô§Ý§Ú§Û§ã§Ü§Ú§Û)), §Ó §Ü§à§ä§à§â§à§Þ §á§â§Ú§Ó§Ö§Õ§Ö§ß§í §á§à§Õ§â§à§Ò§ß§í§Ö §á§â§Ú§Þ§Ö§â§í §ä§Ú§á§à§Ó §Ù§Ñ§á§â§à§ã§à§Ó §Õ§Ý§ñ §Ù§Ñ§Ü§Ý§ð§é§Ö§ß§Ú§ñ §ã§à§Ô§Ý§Ñ§ê§Ö§ß§Ú§ñ §à §ß§Ñ§Ý§à§Ô§à§Ó§í§ç §à§Ò§ñ§Ù§Ñ§ä§Ö§Ý§î§ã§ä§Ó§Ñ§ç, §Ü§à§ä§à§â§í§Ö §Ó §à§Ò§ë§Ö§Þ §ã§Ý§å§é§Ñ§Ö §Ò§å§Õ§å§ä §Ú§Ý§Ú §ß§Ö §Ò§å§Õ§å§ä §â§Ñ§ã§ã§Þ§Ñ§ä§â§Ú§Ó§Ñ§ä§î§ã§ñ §Ú§Ý§Ú §á§â§Ú§ß§Ú§Þ§Ñ§ä§î§ã§ñ §¯§Ñ§Ý§à§Ô§à§Ó§í§Þ §å§á§â§Ñ§Ó§Ý§Ö§ß§Ú§Ö§Þ §³§º§¡.

§¬§Ñ§Ü§à§Ó §á§â§à§è§Ö§ã§ã §á§à§Õ§Ñ§é§Ú §Ù§Ñ§á§â§à§ã§Ñ §Ó §â§Ñ§Þ§Ü§Ñ§ç §á§â§à§Ô§â§Ñ§Þ§Þ§í VCAP ¨C ET §Ú §Ü§Ñ§Ü§Ñ§ñ §Ú§ß§æ§à§â§Þ§Ñ§è§Ú§ñ §Õ§à§Ý§Ø§ß§Ñ §Ò§í§ä§î §å§Ü§Ñ§Ù§Ñ§ß§Ñ §Ó §Ù§Ñ§á§â§à§ã§Ö?

§°§ä§ã§å§ä§ã§ä§Ó§å§Ö§ä §à§ä§Õ§Ö§Ý§î§ß§Ñ§ñ §æ§à§â§Þ§Ñ, §Ú§ã§á§à§Ý§î§Ù§å§Ö§Þ§Ñ§ñ §Õ§Ý§ñ §á§à§Õ§Ñ§é§Ú §Ù§Ñ§á§â§à§ã§Ñ §ß§Ñ §â§Ñ§ã§ã§Þ§à§ä§â§Ö§ß§Ú§Ö §Ó §à§ä§ß§à§ê§Ö§ß§Ú§Ú VCAP - ET; §à§Õ§ß§Ñ§Ü§à §Ó§ã§Ö §Ù§Ñ§á§â§à§ã§í §Õ§à§Ý§Ø§ß§í §ã§à§Õ§Ö§â§Ø§Ñ§ä§î §à§á§â§Ö§Õ§Ö§Ý§Ö§ß§ß§å§ð §ä§â§Ö§Ò§å§Ö§Þ§å§ð §Ú§ß§æ§à§â§Þ§Ñ§è§Ú§ð §Ú §Õ§à§Ý§Ø§ß§í §Ò§í§ä§î §á§à§Õ§Ñ§ß§í §Ó §á§Ú§ã§î§Þ§Ö§ß§ß§à§Þ §Ó§Ú§Õ§Ö §á§à §ã§Ý§Ö§Õ§å§ð§ë§Ö§Þ§å §Ñ§Õ§â§Ö§ã§å:

Employment Tax/Voluntary Request Coordinator
Internal Revenue Service
7940 Kentucky Drive
MS 5702A
Florence, KY 41042

§¥§Ý§ñ §á§à§Ý§å§é§Ö§ß§Ú§ñ §Ú§ß§æ§à§â§Þ§Ñ§è§Ú§Ú §à §ä§à§Þ, §é§ä§à §Õ§à§Ý§Ø§ß§à §Ò§í§ä§î §Ó§Ü§Ý§ð§é§Ö§ß§à §Ó §Ù§Ñ§á§â§à§ã §Õ§Ý§ñ §â§Ñ§ã§ã§Þ§à§ä§â§Ö§ß§Ú§ñ VCAP ¨C ET, §ã§Þ. §Ó §â§å§Ü§à§Ó§à§Õ§ã§ä§Ó§Ö §¯§Ñ§Ý§à§Ô§à§Ó§à§Ô§à §å§á§â§Ñ§Ó§Ý§Ö§ß§Ú§ñ §³§º§¡ §â§Ñ§Ù§Õ§Ö§Ý 4.23.25.4, ?§±§â§à§è§Ö§ã§ã §á§à§Õ§Ñ§é§Ú §Ù§Ñ§á§â§à§ã§à§Ó §à §Õ§à§Ò§â§à§Ó§à§Ý§î§ß§à§Þ §ã§à§Ô§Ý§Ñ§ê§Ö§ß§Ú§Ú §à §ß§Ñ§Ý§à§Ô§à§Ó§í§ç §à§Ò§ñ§Ù§Ñ§ä§Ö§Ý§î§ã§ä§Ó§Ñ§ç §Õ§Ý§ñ §â§Ö§ê§Ö§ß§Ú§ñ §ã§á§à§â§à§Ó §à §ß§Ñ§Ý§à§Ô§Ñ§ç, §å§Õ§Ö§â§Ø§Ú§Ó§Ñ§Ö§Þ§í§ç §â§Ñ§Ò§à§ä§à§Õ§Ñ§ä§Ö§Ý§Ö§Þ §Ú§Ù §Ù§Ñ§â§Ñ§Ò§à§ä§ß§à§Û §á§Ý§Ñ§ä§í §Ý§Ú§è, §â§Ñ§Ò§à§ä§Ñ§ð§ë§Ú§ç §á§à §ß§Ñ§Û§Þ§å? (Process for Submission of Voluntary Closing Agreement Requests to Resolve Employment Tax Issues (§¡§ß§Ô§Ý§Ú§Û§ã§Ü§Ú§Û)).

§¬§Ñ§Ü§Ú§Ö §Õ§à§á§à§Ý§ß§Ú§ä§Ö§Ý§î§ß§í§Ö §Ó§Ñ§â§Ú§Ñ§ß§ä§í §ã§å§ë§Ö§ã§ä§Ó§å§ð§ä §Õ§Ý§ñ §Ó§ß§Ö§ã§Ö§ß§Ú§ñ §á§à§á§â§Ñ§Ó§à§Ü §Ó §ß§Ñ§Ý§à§Ô§Ú, §å§Õ§Ö§â§Ø§Ú§Ó§Ñ§Ö§Þ§í§Ö §â§Ñ§Ò§à§ä§à§Õ§Ñ§ä§Ö§Ý§Ö§Þ §Ú§Ù §Ù§Ñ§â§Ñ§Ò§à§ä§ß§à§Û §á§Ý§Ñ§ä§í §Ý§Ú§è, §â§Ñ§Ò§à§ä§Ñ§ð§ë§Ú§ç §á§à §ß§Ñ§Û§Þ§å? §¥§Ý§ñ §Ú§ß§æ§à§â§Þ§Ñ§è§Ú§Ú §à §Õ§à§á§à§Ý§ß§Ú§ä§Ö§Ý§î§ß§í§ç §Ó§Ñ§â§Ú§Ñ§ß§ä§Ñ§ç §ã§Þ. §â§Ñ§Ù§Õ§Ö§Ý ?§£§ß§Ö§ã§Ö§ß§Ú§Ö §á§à§á§â§Ñ§Ó§à§Ü §Ó §ß§Ñ§Ý§à§Ô§Ú, §å§Õ§Ö§â§Ø§Ú§Ó§Ñ§Ö§Þ§í§Ö §â§Ñ§Ò§à§ä§à§Õ§Ñ§ä§Ö§Ý§Ö§Þ §Ú§Ù §Ù§Ñ§â§Ñ§Ò§à§ä§ß§à§Û §á§Ý§Ñ§ä§í §Ý§Ú§è, §â§Ñ§Ò§à§ä§Ñ§ð§ë§Ú§ç §á§à §ß§Ñ§Û§Þ§å?.