User Fees for Processing Installment Agreements and Offers in Compromise
other · IRS · Rule · Published 2013-12-02 · Effective 2013-12-02 · 78 FR 72016
Document
Document number
2013-28863
Federal Register citation
78 FR 72016
CFR reference
26 CFR 300
Type
Rule
Action
Final regulations.
Category
other
Sub-agency
IRS
Publication date
2013-12-02
Effective date
2013-12-02
Treasury docket
TD 9647
Abstract
This document contains final regulations that provide user fees charged for processing installment agreements and offers in compromise. The final regulations affect taxpayers who wish to pay their federal tax liabilities through installment agreements and offers in compromise.