The delinquent taxpayer has the following options that may be availed of in settling his delinquent tax liability:
- Payment of the tax liability in full, refer to CM 304.1;
- Payment of the tax liability on installment basis, refer to CM 304.2;
- Payment of the tax liability through compromise settlement, refer to CM 304.3; and
- Payment of the tax liability with abatement of penalties, refer to CM 304.4.