Detail Easier Offers in Compromise   Oleh:  Hullen, Myron ; Gutierrez, Terri Jenis: Article from Bulletin/Magazine Dalam koleksi: Journal of Accountancy vol. 183 no. 6 (1997), page 57-61. Topik: REVENUE; offers; compromise Ketersediaan Perpustakaan Pusat (Semanggi) Nomor Panggil: JJ85.1 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada     Lihat Detail Induk Isi artikel The Internal Revenue Service introduced its compliance 2000 program in 1990 to reduce tax payer burden, increase voluntary compliance and improve overall IRS productivity. One specific goal was to increase collections on accounts receivable, which had grown to $111 billion by the end of fiscal year 1991. To this end, the IRS revamped its offers in compromise (OIC) policy (acceptance by the IRS of less than full payment when it is unlikely a tax liability can be collected in full) in March 1992 to make it a more viable collection tool. The new policy simplified the process for both taxpayers and the IRS. Although the number of offers made by tax payers and accepted by the IRS has increased significantly since 1992, the acceptance and recovery rates varied considerably from district to district. One reason for the variance was tax payer uncertainty in how to determine the amount of allowable living expenses. In 1995, the IRS revised its manual to provide guidelines of ranges and amounts allowed as necessary living expenses to make it easier for tax payers to make acceptable OIC s. This article reviews the guidelines and discusses the practical implications for tax practitioners. Opini Anda Klik untuk menuliskan opini Anda tentang koleksi ini! Kembali

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