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Market Segment Understandings (MSU)

 

The IRS, in a continuing effort to increase tax compliance and at the same time reduce taxpayer burden, has expanded its MSU Program into other industries. The newest additions are new voluntary compliance agreements for all industries where tipping is customary.

These voluntary compliance agreements are designed to enhance tax compliance among tipped employees through taxpayer education instead of through traditional enforcement actions, such as tip examinations.

Tip agreements available are:

A new program also being introduced is  EmTRAC - Employer-designed Tip Reporting Alternative Commitment . Taxpayers in the food and beverage industry have expressed interest in designing their own tip compliance program, and are being given the opportunity to do so.

Other Market Segment Understandings include:
Classification of Workers within the Limousine Industry (April 1997), and  Classifying Certain Van Operators in the Moving Industry (September 1998).