Firm Update No. 2023-07本所动态 2023-07 号
In re Federal Tax Debt of About $58,150 for 2008 to 2010: Settled for $2,000 by Offer in Compromise2008年至2010年约58,150美元联邦欠税：以2,000美元和解要约了结
- Practice领域
- Tax Disputes & Resolutions税务争议和减免
- Jurisdiction管辖
- Internal Revenue Service, Centralized Offer in Compromise美国国税局集中和解要约部门
- Our role本所角色
- Counsel to the taxpayer纳税人代理律师
- Status进展
- Offer accepted Nov. 8, 2023和解要约于2023年11月8日获接受
IFacts事实
An unemployed man in his sixties with limited English, supported by his children, owed the IRS about $58,150 for tax years 2008, 2009 and 2010, with balances of roughly $19,000 to $20,000 for each year.一名六十多岁、英语有限、靠子女供养的失业男士，欠缴2008年、2009年及2010年三个纳税年度的联邦税款约58,150美元，每年欠款约19,000至20,000美元。
IIQuestion Presented争议问题
When a taxpayer has almost no income or assets, will the IRS accept a small fraction of a large balance?纳税人几乎没有收入或资产时，国税局是否会接受远低于巨额欠款的和解金额？
IIIRelevant Law相关法律
26 U.S.C. § 7122: offer in compromise; compromise authority; compliance condition26 U.S.C. § 7122：和解要约；和解权限；合规条件
Treas. Reg. § 301.7122-1(b)(2): doubt as to collectibility; reasonable collection potentialTreas. Reg. § 301.7122-1(b)(2)：可征收性存疑；合理征收潜力
IRS Form 656; Form 433-A (OIC): offer in compromise application; collection information statement; low-income certification; allowable living expensesIRS Form 656; Form 433-A (OIC)：和解要约申请；征收信息报表；低收入认证；允许生活开支
IVDisposition结果
On November 8, 2023 the IRS accepted a $2,000 lump-sum offer against a balance of about $58,150, subject to five years of filing compliance.2023年11月8日，国税局接受以2,000美元一次性付款了结约58,150美元欠税的要约，条件是此后五年遵守申报义务。
Client details are withheld to protect confidentiality. Prior results do not guarantee a similar outcome.为保护客户隐私，相关信息已隐去。过往结果不保证类似案件的结果。