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Lesson 1: Who Makes The Rules? CPE

Lesson 1 explores the different types of guidance that is used for U.S. Information Reporting and Withholding requirements, including the agencies who are responsible for both drafting and enforcing this guidance (i.e. the Internal Revenue Service, U.S. Treasury Department, etc.). In this lesson, you will find a description of these agencies. For example, who is the IRS and what do they do? What is the role of the Department of Treasury?