IRS GuideWireDecember 21, 2023

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Issue Number:    A-2024-03

Inside This Issue

Announcement 2024-03 announces a Voluntary Disclosure Program for taxpayers to resolve refunds or credits for erroneous Employee Retention Credit (ERC) claims. The announcement explains taxpayer eligibility criteria, terms, and procedures for taxpayers electing to participate in the Voluntary Disclosure Program.

Announcement 2024-03 will be in IRB: 2024-2, dated January 8, 2024.


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