Although the government shutdown appears to be over, at least temporarily, businesses will need to deal with the aftermath of the lengthy shutdown.  One of the many unintended, and perhaps unforeseen, consequences of the shutdown was its impact on federal tax collection efforts.  During the shutdown, Internal Revenue Service Revenue Officers who handle collection matters

On September 23, 2013, the IRS released Notice 2013-61 which provides special rules for employers making claims for refunds or adjustments of Federal Insurance Contributions Act (FICA) and federal employment taxes resulting from the United States Supreme Court’s decision in Windsor.  In Windsor, the Court found that Section 3 of the Defense of