COVID-19 Employer Optional Deferral of Employee Withholding, Deposit, and Certain Payroll Tax Obligations in Q4 of 2020
By: James R. Dougherty On August 8, 2020 the President of the United States issued a Presidential Memorandum directing the Secretary of the Treasury to use his authority pursuant to Section 7508A of the Internal Revenue Code (IRC) to defer the withholding, deposit, and payment of certain payroll tax obligations, as relief in response to [...]