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September 28, 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.
September 28, 2012 in IRS News, Tax | Permalink
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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 11:50:05 AM
