Common Contracts
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Proposed Revised Tip Reporting Alternative Commitment (TRAC) Agreement for Use in the Cosmetology and Barber IndustryOctober 1st, 2021
The Internal Revenue Service is ex- panding its Tip Rate Determination/Edu- cation Program (TRD/EP), which is de- signed to enhance tax compliance among tipped employees through taxpayer edu- cation and voluntary advance agreements instead of traditional audit techniques. This announcement solicits comments on a draft agreement entitled Tip Reporting Alternative Commitment (For use in the cosmetology and barber industry).
