
- Instructor: Attorney Bob Schaller
- Lectures: 1
- Quizzes: 1
Categories: Installment Agreements
Tags: Withdrawing a 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 collectible status, etc. Taxpayers have the power to withdraw a pending installment agreement request. Withdrawals should not be solicited by the IRS, but the IRS may ask questions to clarify misunderstanding of taxpayers’ statements. IRM § 5.14.4.6(9) (05-17-2017). Taxpayers should describe the reason for the withdrawal request.
Taxpayer's Power to Withdraw a Pending Request
Quiz
Reviews
Tax Law
This course teaches tax professionals that 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. Examples of other case closing actions include full payment, Offer in Compromise, currently not collectible status, etc.