S. 1773 would amend the Internal Revenue Code of 1986 to regulate payroll tax deposit agents.

== Detailed Summary ==

<summary>
(Log inSmall Business Payroll Protection Act of 2007 - Amends the Internal Revenue Code to editrequire the wiki and beSecretary of the firstTreasury to provideestablish a detailed summaryregistration system for payroll tax deposit agents (defined as any person that provides payroll processing or tax filing and deposit service to one or more employers). Requires such agents to: (1) submit a bond or to submit to quarterly third-party certifications; (2) make certain disclosures to their clients concerning liability for payment of employment taxes; and (3) pay penalties for failing to collect or pay over employment taxes or for attempting to evade or defeat payment of such taxes.

Requires the bill!)Secretary of the Treasury to: (1) issue a notice of confirmation of any address change for an employer making employment tax payments; and (2) send such notice to both the employer's former and new address.
</summary>

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== Status of the Legislation ==

<status>
Latest Major Action: 7/12/2007: Referred to Senate committee. Status: Read twice and referred to the Committee on Finance.
</status>

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== Points in Favor ==

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== Points Against ==

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