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IRS instructs employers regarding alien withholding

  • Epstein Becker Green
  • -
  • USA
  • -
  • March 2 2011

On February 2, 2011, the Internal Revenue Service ("IRS") issued Notice 2011-12 ("Notice"), in which it announced that employers would have to revert back to the withholding rules in effect in 2005 for FN employees