Internal Revenue Service, Notice 2021-23, 2021-16 I.R.B. 1113 (Apr. 19, 2021) (Ex. LAW-102)
Internal Revenue Service, Notice 2021-20, 2021-11 I.R.B. 922 (Mar. 15, 2021) (Ex. LAW-101)
Internal Revenue Service, IR-2021-48 (March 1, 2021), IRS news release IR-2021-48 (Mar. 1, 2021) (Ex. LAW-129)
Internal Revenue Service, Instructions for Form 941-X (Rev. July 2021), Instructions for Form 941-X (Rev. 7-2021), pp. 16-17 (line 18a) and the line 31b discussion (July 1, 2021) (Ex. LAW-126)
