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Tax Administration: IRSís Abatement of Assessments in Fiscal Years 1995-98
Tax Administration: IRS’s Abatement of Assessments in Fiscal Years 1995-98
Our Price: $25.00
Year: 1999
Pages: 87
Binding Paperback

Product Code: 0756706149

Rodney F. Hobbs (au); Elizabeth W. Scullin (au). Each year, the IRS abates tens of billions of dollars in tax, penalty, & interest assessments. That is, the IRS reduces these interest assessments on taxpayersí accounts. Because IRS has not developed info. on the number & amount of various types of past abatements, this report provides such info. The objectives of the report were to determine for individual & business tax returns: the number & amount of various types of tax, penalty, & interest past abatements made during FY 1995-1998; & selected characteristics of the past abatements, such as the tax years of abated interest assessments, taxpayersí use of paid tax preparers, & IRSí actions -- such as audit or collection actions -- before abating interest assessments.

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