Revised IRS procedures for offers in compromise under Section 7122

Section 7122 authorizes the acceptance of offers to compromise a tax liability in which either collection or liability is in doubt. Internal Revenue Manual Supplement 57(10)-00 amended current offers in compromise procedures. The offer-in-compromise system presently in effect is decentralized and al...

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Bibliographische Detailangaben

Veröffentlicht in:	Taxes (Chicago, Ill.) Ill.), 1994-05, Vol.72 (5), p.277
Hauptverfasser:	Breakfield, Robert H, Alvis, Charles E
Format:	Artikel
Sprache:	eng
Schlagworte:	Delinquency Equity Estimated taxes Fines & penalties Government agencies Internal Revenue Code Inventory Liability Offers in compromise Perjury Procedures Section 7122 Tax assessments
Online-Zugang:	Volltext
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