Firm Update No. 2024-02本所动态 2024-02 号
In re Six Years of Unpaid Federal Income Tax: A Returned Offer Refiled and Accepted for $2,800六个年度未缴联邦所得税：被退回的和解要约重新提交，以2,800美元获接受
- 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 Feb. 20, 2024和解要约于2024年2月20日获接受
IFacts事实
An individual taxpayer in Queens owed federal income tax for 2017 through 2022. A first set of offer forms had been returned without consideration.一名皇后区纳税人欠缴2017年至2022年的联邦所得税，其首次提交的和解要约表格曾被退回而未获审理。
IIQuestion Presented争议问题
After the IRS returns an offer, how can it be refiled so that it is considered and accepted?国税局退回和解要约后，如何重新提交以获审理并接受？
IIIRelevant Law相关法律
26 U.S.C. § 7122: offer in compromise; compromise authority; civil tax liability26 U.S.C. § 7122：税务和解要约；和解权限；民事税务责任
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): collection information statement; allowable living expenses; low-income certification; future compliance conditionIRS Form 656; Form 433-A (OIC)：征收信息表；允许生活开支；低收入认证；未来合规条件
IVDisposition结果
On February 20, 2024 the IRS accepted the offer of $2,800, payable at $140 per month, subject to five years of filing and payment compliance.2024年2月20日，国税局接受以每月140美元分期支付共2,800美元的和解要约，条件是此后五年遵守申报及缴税义务。
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。