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Tax Administration: IRS Can Do More to Collect Taxes Labeled “Currently Not Collectible”
Tax Administration: IRS Can Do More to Collect Taxes Labeled “Currently Not Collectible”
 
Our Price: $20.00
Year: 1993
Pages: 52
Binding Paperback

Product Code: 0788172093

Description
 
Cornelia M. Blanchette. Focuses on individual taxpayer accounts that IRS has classified as CNC (currently not collectible) because of the individuals’ financial hardship or because IRS was unable to locate or contact the taxpayers. These accounts make up about 90% of the total dollar amount of individual CNC accounts. This report determines whether (1) IRS’ classification of certain accounts as currently not collectible is appropriate, & (2) IRS’ efforts to monitor these accounts for future collection potential are adequate. Contains recommendations on ways to improve the CNC determination, monitoring, reactivation, & oversight process.

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