"zuuum" > wrote in message
...

> All I found relevant was...
> http://www.ustreas.gov/tigta/2001rep...0130076es.html but they state
> it is intended to be a "non-enforcement method" that are actually based on
> "agreement" between the employer and IRS.
>
> and.... http://www.nysscpa.org/cpajournal/old/10428232.htm
>
There are references buried in http://www.irs.gov/pub/irs-93/i8027.pdf as
well, but not clearly compulsory.