other · IRS · Rule · Published 2020-03-13 · Effective 2020-04-27 · 85 FR 14567
Document
Document number
2020-05115
Federal Register citation
85 FR 14567
CFR reference
26 CFR 300
Type
Rule
Action
Final regulation.
Category
other
Sub-agency
IRS
Publication date
2020-03-13
Effective date
2020-04-27
Treasury docket
TD 9894
Abstract
This document contains the final regulations that provide user fees for offers in compromise. The final regulations affect taxpayers who wish to pay their Federal tax liabilities through offers in compromise.