Course Tag: Withdrawing a Request

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IA 109: Taxpayer’s Power to Withdraw a Pending IA Request

Taxpayer’s Power to Withdraw a Pending Request. Withdrawal requests are only applicable to pending installment agreements, and typically requested when another case closing action is determined to be the appropriate case resolution.  IRM § 5.14.4.6(2) (05-17-2017).  Examples of other case closing actions include full payment, Offer in Compromise, currently not…
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