Many times a taxpayer cannot pay taxes that are owed. These taxpayers are in a hardship situation. Not only can they not pay the IRS, but they cannot pay their ordinary expenses. In addition, these taxpayers may have delinquent tax returns. In the past when a taxpayer was seeking currently non collectible status, the IRS required these taxpayers to file all delinquent tax returns. That has now changed. A taxpayer who has delinquent tax returns and is entitlted to currently non collectible status, ill not have to file their delinquent tax returns. See IRM 8.22.2.4.2
Tuesday, January 11, 2011
Monday, January 10, 2011
Taxpayer Advocate Annual Report to Congress
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