IRS Preparer Compliance InitiativeApril 29, 2015
“Be on the Lookout” Lists Gone From IRS Reviews of Sec. 501(c)(4) ApplicationsApril 30, 2015
The IRS proposed that taxpayers that are subject to withholding under Ch. 3 or 4 and that make claims for refunds or credits of the withheld tax be prevented from obtaining them where a withholding agent failed to deposit the required amounts.
Source:: AICPA – Tax