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CM 304 - TAXPAYER (TP) OPTIONS IN SETTLING TAX LIABILITY

The delinquent taxpayer has the following options that may be availed of in settling his delinquent tax liability:

  1. Payment of the tax liability in full, refer to CM 304.1;
  2. Payment of the tax liability on installment basis, refer to CM 304.2;
  3. Payment of the tax liability through compromise settlement, refer to CM 304.3; and
  4. Payment of the tax liability with abatement of penalties, refer to CM 304.4.