TaxProf Blog

Editor: Paul L. Caron
Pepperdine University School of Law

A Member of the Law Professor Blogs Network

Thursday, September 27, 2012

Katz: The IRS's Offer-in-Compromise Program

I. Jay Katz (Widener), An Offer in Compromise You Can't Confuse: It Is Not the Opening Bid of a Delinquent Taxpayer to Play Let's Make a Tax Deal with the Internal Revenue Service, 81 Miss. L.J. 1673 (2012):

The purpose of this Article is to explain how the Offer process has evolved into what it is today, i.e., a collection alternative that is by no means a panacea for the delinquent taxpayer, by chronicling and analyzing every relevant major development from the infancy of federal income taxation to the present day.

http://taxprof.typepad.com/taxprof_blog/2012/09/katz-the-irss.html

IRS News, Tax | Permalink

TrackBack URL for this entry:

http://www.typepad.com/services/trackback/6a00d8341c4eab53ef017d3c1dbe7f970c

Listed below are links to weblogs that reference Katz: The IRS's Offer-in-Compromise Program:

Comments

For a Tax Court opinion released earlier this week showing how abusive and incompetent an IRS Settlement Officer can be when considering an OIC, see

http://www.ustaxcourt.gov/InOpHistoric/JonesMemo.TCM.WPD.pdf

Posted by: Bob | Sep 28, 2012 8:50:05 AM