The division receives these cases from the service center and has field branches whose staff can make abatement decisions. ... The criteria for Collection abatements are contained in the Internal Revenue Manual, chapter 21.2 Evidence required to make the ... these penalty abatement cases typically involve penalties for failure to file a required tax return on time or failure to pay assessments on time.
|Title||:||Tax administration IRS' abatement process in selected locations : report to the Joint Committee on Taxation|
|Publisher||:||DIANE Publishing -|