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Repeated Tax Delinquencies

Repeated Tax Delinquencies

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Published by McKenzieLaw
In this article, tax attorney Robert E. McKenzie discusses tough IRS policies on repeater employment tax liabilites.
In this article, tax attorney Robert E. McKenzie discusses tough IRS policies on repeater employment tax liabilites.

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Categories:Business/Law
Published by: McKenzieLaw on Dec 24, 2009
Copyright:Attribution Non-commercial

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07/13/2010

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TOUGH IRS POLICIES ON REPEATER EMPLOYMENT TAXLIABILITIES
:
Repeater Cases
 The Internal Revenue Manual provides the following guidelines for negotiating with in-business repeaters:"... if taxpayers:• are in business,• are currently pyramiding trust fund taxes, and• have three or more trust fund bal dues assigned to the collection field function, then, they are considered"repeaters." These taxpayers may not -- immediately -- be granted installment agreements.If, however, after contact, taxpayers originally classified as repeaters:• do not continue to accrue liabilities; and,• begin making FTDs; and,• file all appropriate returns (so that they are in compliance with all filing requirements); then, they are nolonger considered repeaters and may qualify for installment agreements." [IRM 5.14.7.2 ]COPYRIGHT 2003 ROBERT E. MCKENZIEVISIT OUR HOME PAGEPage created by:remckenzie@arnstein.comChanges last made on:02/15/2003
 

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