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 0/1
- Lecture 1.1
  Taxpayer’s Power to Withdraw a Pending IA Request
  20 minutes
  20m
Quiz 0/1
- Quiz 2.1
  Test Your Knowledge of a Taxpayer’s Power to Withdraw a Pending Request
  10 questions60 minutesFinal
  1h0m

Attorney Bob Schaller

OIC Tax Attorney & Registered CPA

Bob has been practicing law for over 35 years and brings his skills and insight into every course. He is admitted to practice before the United States Supreme Court, the United States Tax Court, the United States Court of Appeals for the Seventh Circuit, and the Illinois Supreme Court. He authored the 654-page book titled "IRS Offer in Compromise, Installment Agreements & Innocent Spouse Relief: A Treatise for Tax Professionals."

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Tax Law
Taxpayer's Power to Withdraw a Pending Request

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.