Collection Financial Standards are used to help determine a taxpayer's ability to pay a delinquent tax liability when negotiating an Offer in Compromise and Installment agreement. Allowable living expenses include those expenses that meet the necessary expense test. The necessary…
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You may appeal many IRS collection activities to the IRS Office of Appeals. The Office of Appeals is separate from and independent of the IRS Collection office that initiated the collection action. The two main procedures are Collection Due Process…
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