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Description of the Chairman's Mark of the "Tax Administration Good Government Act of 2004," Scheduled for Markup by the Senate Committee on Finance on February 2, 2004

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Description of the Chairman's Mark of the "Tax Administration Good Government Act of 2004," Scheduled for Markup by the Senate Committee on Finance on February 2, 2004

by United States Congress Joint

About this title: OCLC Number: 54393190 Excerpt: ...( including extensions ). The termination could occur even if the taxpayer remained current with payments under the installment agreement. Effective Date The proposal is effective for failures occurring on or after the date of enactment. 4. Office of Chief Counsel review of offers-in-compromise Present Law The IRS has the authority to settle a tax debt pursuant to an offer-in-compromise. IRS regulations provide that such offers can be accepted if the taxpayer is unable to pay the full ... read more

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