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IRS AOD: Nonacquiescence in Holding that PEO Controlled Payment of Wages (IRC §3401)

June 11, 2021, 5:00 AM

Nonacquiescence in TriNet Group, Inc. v. United States, 979 F.3d 1311 (11th Cir. 2020), to the holding that a professional employer organization (PEO) rather than its clients, had “control of the payment of wages” and that the PEO was the statutory employer under tax code Section 3401(d). In the case, the PEO, as the statutory employer entitled to claim the FICA tip credit because it—not its client companies—controlled the payment of the wages subject to withholding. [AOD 2021-3]

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