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IA 112: Appellate Review
Appellate Review. The Tax Code requires the IRS to conduct an “independent administrative review” before the rejection of an installment agreement is communicated to the taxpayer. 26 U.S.C. § 7122(e). Although the intention to recommend rejection should be relayed to the taxpayer, actual rejection of a proposed agreement must not be…
IA 113: Payment Amounts & Methods
Payment Amounts & Methods. A taxpayer’s payment obligations in a “routine” installment agreement are based on analysis of collection information statements and supporting documentation provided by the taxpayer. IRM § 5.14.1.4(2) (09-19-2014). This chapter discusses payment obligations in a “routine” installment agreement. Payment obligations are discussed separately in prior chapters…