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IRS Offer in Compromise - Temporary
Regulations - effective July 21, 1999
- Compromises
- This document contains temporary regulations that provide
additional guidance regarding the compromise of internal
revenue taxes. The temporary regulations reflect changes to
the law made by the Internal Revenue Service Restructuring and
Reform Act of 1998 and the Taxpayer Bill of Rights II. The
text of these temporary regulations serves as the text of the
proposed regulations set forth in the notice of proposed
rulemaking on this subject in the Proposed Rules section of
this issue of the Federal Register.
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Full Text File size (from IRS Site): 72.1 Kilobytes
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informational purposes only. If legal advice or other expert
assistance is required, the services of a competent professional should
be sought, and this general information should not be relied upon
without such professional assistance. |
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