Employer's Tax Guide (Circular E) - The Families First Coronavirus Response Act (FFCRA), enacted on March 18, 2020, and amended by the COVID-related Tax Relief Act of 2020, provides certain employers with tax credits that reimburse them for the cost of providing paid sick and family leave wages to their employees for leave related to COVID‐19. Qualified sick and family leave wages and the related credits for qualified sick and family leave wages are only reported on employment tax returns with respect to wages paid for leave taken in quarters beginning after March 31, 2020, and before April 1, 2021, unless extended by future legislation. If you paid qualified sick and family leave wages in 2021 for 2020 leave, you will claim the credit on your 2021 employment tax return. Under the FFCRA, certain employers with fewer than 500 employees provide paid sick and fam-ily leave to employees unable to work or telework. The FFCRA required such employers to provide leave to such employees after March 31, 2020, and before January 1, 2021. Publication 15 (For use in 2021)

It has been over 40 years since Congress and the President have considered significant reforms to the IRS. With this report, once again there is an opportunity to overhaul the IRS and transform it into an efficient, modern, and responsive agency. Presents an integrated approach to changes geared toward making the IRS more user friendly by addressing: congressional oversight, executive branch governance, IRS management and budget; workforce and culture; IRS strategic objectives: customer service, compliance, and efficiency gains; modernization; electronic filing; tax law simplification; taxpayer rights; and financial accountability.

The "breathtakingly brilliant" novel by the author of Infinite Jest (New York Times) is a deeply compelling and satisfying story, as hilarious and fearless and original as anything Wallace ever wrote. The agents at the IRS Regional Examination Center in Peoria, Illinois, appear ordinary enough to newly arrived trainee David Foster Wallace. But as he immerses himself in a routine so tedious and repetitive that new employees receive boredom-survival training, he learns of the extraordinary variety of personalities drawn to this strange calling. And he has arrived at a moment when forces within the IRS are plotting to eliminate even what little humanity and dignity the work still has. The Pale King remained unfinished at the time of David Foster Wallace's death, but it is a deeply compelling and satisfying novel, hilarious and fearless and as original as anything Wallace ever undertook. It grapples directly with ultimate questions -- questions of life's meaning and of the value of work and society -- through characters imagined with the interior force and generosity that were Wallace's unique gifts. Along the way it suggests a new idea of heroism and commands infinite respect for one of the most daring writers of our time. "The Pale King is by turns funny, shrewd, suspenseful, piercing, smart, terrifying, and rousing." --Laura Miller, Salon