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Repeated Tax Delinquencies

Repeated Tax Delinquencies

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Publicado porMcKenzieLaw
In this article, tax attorney Robert E. McKenzie discusses tough IRS policies on repeater employment tax liabilites.
In this article, tax attorney Robert E. McKenzie discusses tough IRS policies on repeater employment tax liabilites.

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Categories:Types, Business/Law
Published by: McKenzieLaw on Dec 24, 2009
Direitos Autorais:Attribution Non-commercial

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07/13/2010

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TOUGH IRS POLICIES ON REPEATER EMPLOYMENT TAX LIABILITIES

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Repeater Cases

The Internal Revenue Manual provides the following guidelines for negotiating with in-business repeaters: "... if taxpayers: • are in business, • are currently pyramiding trust fund taxes, and • have three or more trust fund bal dues assigned to the collection field function, then, they are considered "repeaters." These taxpayers may not -- immediately -- be granted installment agreements. If, however, after contact, taxpayers originally classified as repeaters: • do not continue to accrue liabilities; and, • begin making FTDs; and, • file all appropriate returns (so that they are in compliance with all filing requirements); then, they are no longer considered repeaters and may qualify for installment agreements." [IRM 5.14.7.2 ]

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