Commercial Law Text - ALERT-IRS 1099OID-2009-02-19英文商业文书翻译标准模板.pdfVIP

Form1099-OID,OriginalIssueDiscount,RefundScheme

NOTE:Thisheadlineriscurrentthroughthepublicationdate.Sincechangesmayhaveoccurred,noguaranteesare

madeconcerningthetechnicalaccuracyafterthepublicationdate.

HeadlinerVolume260

February19,2009

TheInternalRevenueServicecautionstaxprofessionalstobeawareofarefundschemethathasresurfacedinrecent

months.

Thescheme,basedonfalsewithholdingcredits,involvesthefilingoffrivolousreturnsandclaimsthatmaycontain:

•Form1099-OID,OriginalIssueDiscount(PDF);

•AnytypeofForm1099,