N-2011-42: third party settlement organizations

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IRS GuideWire

May 18, 2011

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Issue Number: N-2011-42

Inside This Issue

Notice 2011-42 provides interim guidance to third party settlement organizations (TPSO) (as defined under section 6050W of the Internal Revenue Code (Code) and its accompanying regulations) on backup withholding obligations under section 3406 of the Code and its accompanying regulations.

Notice 2011-42 will be published in Internal Revenue Bulletin 2011-23 on June 6, 2011.

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