IRS Regulation 26 CFR 1.6001 mandates ________ procedures as they pertain to payroll records,noting that it is the responsibility of the ________.
A)file maintenance;employer
B)payroll review;payroll supervisor
C)check authorization;controller
D)employee time review;department manager

Question

Quizplus · Accepted Answer

IRS Regulation 26 CFR 1.6001 specifically mandates file maintenance procedures for payroll records and places responsibility on the employer to ensure compliance with these procedures. Choices B, C, and D do not accurately reflect the requirements of this regulation.