- 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.
Curriculum
- 2 Sections
- 1 Lesson
- Lifetime
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- Taxpayer's Power to Withdraw a Pending Request1
- Quiz1
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