By Steven D. Mercatante Esq.
 
Earlier this year I wrote an article explaining how you to handle reporting worker use of cell phones. At the time of printing, there was no indication of when changes would be forthcoming in the law. With Notice 2009-46 however, it appears the IRS has decided to act, but is seeking your input first. Do not miss out on this opportunity to shape changes in the law. Though compliance with IRS rules and regulations can seem never ending it is far better if you not only understand the issue but are able to move the IRS in a direction that makes for an easier and smoother compliance related process on your end. Having reviewed where the law stands today in our past article, this article will summarize where we stand today on the reporting issues surrounding using cell phones for work and then explore what is being proposed by Notice 2009-46.