Updated (1) The Taxpayer Advocate Service (TAS) is an independent organization within the Internal Revenue Service (IRS), led by the National Taxpayer Advocate. Updated bullets wording: All offers based on ETA public policy or equity grounds- All offers based on Doubt as to Liability (DATL). Reformatted note into a numbered paragraph. Updated TBOR content based on guidance from the Division Counsel/Associate Chief Counsel (National Taxpayer Advocate Program) and Branch 3 of the Associate Chief Counsel (Procedure and Administration). Reworded: The requirement for Counsel review is based on the aggregate liability of $50,000 or greater (including penalty and interest) on the Form 7249 for all related offers on the same taxpayer at the time the offer is submitted for approval. Updated: All offers based on ETA public policy or equity grounds and all offers based on Doubt as to Liability (DATL). Updated: The Taxpayer Bill of Rights (TBOR) lists rights that already existed in the tax code, putting them in simple language and grouping them into 10 fundamental rights. Updated: The Taxpayer Bill of Rights (TBOR) Taxpayers have the right to expect the tax system to consider facts and circumstances that might affect their underlying liabilities, ability to pay, or ability to provide information timely. Updated: the field to Field offer in compromise (FOIC) COIC.Īdded reference to IRM 1.4.52.6.3, Assigning Work. Exhibit 5.8.1-1 Common Abbreviations Used in IRM 5.8.1.5.8.1.19 Effect on Previous Offers on Collection Statute.5.8.1.17.1 Disaster Systemic Account Indicators.5.8.1.17 Disaster Procedures (-O freeze and -S freeze).5.8.1.15.7 Explanation of Circumstances.5.8.1.15.1 Name, Address, Social Security Number and/or Employer Identification Number.5.8.1.14.2 Receipt of Doubt as to Liability Offers (Other than PLET or TFRP).5.8.1.14.1 Initial Receipts of Offers Received Elsewhere in the IRS.5.8.1.13 The Tax Increase Prevention and Reconciliation Act of 2005.5.8.1.11.6 Report of Foreign Bank and Financial Accounts Civil Penalties (FBAR).5.8.1.11.3 Erroneous Refund (Category D).5.8.1.11.1 Unassessed liability when no other tax periods with liabilities exists.5.8.1.11 Exceptions to Liabilities to be Compromised.5.8.1.10.2 Passport Expedited Decertification of Seriously Delinquent Tax Debt for OIC.5.8.1.10 Passport Certification Under the Fixing America’s Surface Transportation (FAST) Act.5.8.1.9.1 Definition of a Compromised Liability. 5.8.1.8.4 Offer Examiner Time Reporting in the COIC Program.5.8.1.8.3 Tax Examiner Time Reporting in the COIC DATL Program.5.8.1.8.2 Process Examiner Time Reporting in the COIC Program.5.8.1.8.1 Clerical Time Reporting in the COIC Program.5.8.1.7.1 Time Reporting for Paraprofessionals (Field OIC Tax Examiners).5.8.1.7 Time Reporting for OIC Field Offer Specialists.5.8.1.6.1 Tax Cases Controlled by Department of Justice (DOJ).5.8.1.4 Fairness and Integrity in Enforcement Selection (Policy Statement 1-236).5.8.1.3 Timeliness of Offer Investigations.
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