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所在平台: Udemy |
课程主页: https://www.udemy.com/course/alphabet-soup-offers-in-compromise-installment-agreements/
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课程名称：字母汤：和解要约与分期付款协议 课程概述：本课程专为资产少、收入不足以全额支付税款的纳税人设计，探讨如何通过和解要约（offer in compromise）以低于应支付金额的方式解决税务问题。IRS一旦接受和解要约，税务责任将永久解决，除非存在欺诈或错误。此外，分期付款协议是另一种选择，适用于无法按截止日期全额支付税款的纳税人，允许其在一段时间内分期支付款项。本课程将重点讲解和解要约的细节及相关常见问题，并深入探讨分期付款协议的相关内容。 学习目标包括： 1. 了解IRS如何评估纳税人是否符合和解要约的条件，相关考虑因素是什么。 2. 理解“合理收款潜力”如何影响纳税人通过和解要约减轻税务负担的能力。 3. 探讨附带协议在和解要约中的影响，这些协议可能如何影响纳税人的未来收入及与IRS的关系。 4. 分析在纳税人有能力全额支付的情况下，何种情况下IRS仍可能接受和解要约以实现有效的税务管理。 5. 了解纳税人若对和解要约拒绝进行上诉时，需采取哪种程序步骤，以及这些步骤如何影响其成功上诉的机会。 6. 比较IRS根据税务债务与收款能力的不同情况下的和解要约处理方式及其原因。 7. 评价收款信息表（Form 433）在和解要约过程中的重要性，以及该表如何影响IRS对纳税人财务状况的评估。 8. 探讨经济困难在IRS决策过程中的作用及纳税人如何证明这一点。 9. 讨论在和解要约被接受后遵守申报和支付要求的重要性，及不遵守这些义务可能面临的后果。 10. 反思公共政策和公平考虑如何影响IRS对和解要约的接受。 11. 阐述纳税人提交和解要约时可能面临的挑战及改善接受几率的策略。 12. 理解IRS关于和解要约的政策如何帮助纳税人更好地应对其税务义务和负担。 该课程将为纳税人提供重要的知识和策略，以更有效地管理他们的税务责任。
Taxpayers who have few assets and little prospect of generating sufficient income to pay a tax liability in full may be allowed to strike a settlement for less than the full amount due to settle their case. This is known as an offer in compromise. The IRS's acceptance of an offer in compromise conclusively settles the liability once and for all, absent fraud or mistake. This presentation will cover the nuances of offers in compromise highlighting the issues that arise most frequently.An installment agreement is an option for taxpayers who cannot pay their entire tax bills by the due date. It allows taxpayers to pay the amount due over a period of time. Join me as I do a deep dive into installment agreements.Learning objectives include the following:How does the IRS determine whether a taxpayer qualifies for an offer in compromise based on doubt as to collectability, and what factors are considered in this evaluation?In what ways can the concept of "reasonable collection potential" impact a taxpayer's ability to settle their tax liabilities through an offer in compromise?Discuss the implications of collateral agreements in relation to offers in compromise. How might these agreements affect a taxpayer's future income and relationship with the IRS?Analyze the circumstances under which the IRS might accept an offer in compromise for effective tax administration, even when a taxpayer has the means to pay their full tax liability.What are the procedural steps a taxpayer must follow when appealing the rejection of an offer in compromise, and how might these steps affect their chances of a successful appeal?How does the IRS's approach to offers in compromise based on doubt as to liability differ from those based on doubt as to collectability, and what are the reasons for these differences?Evaluate the significance of the Collection Information Statement (Form 433) in the offer in compromise process. How does this form influence the IRS's assessment of a taxpayer's financial situation?What role does economic hardship play in the IRS's decision-making process regarding offers in compromise, and how might it be substantiated by the taxpayer?Discuss the importance of compliance with filing and payment requirements after the acceptance of an offer in compromise. What consequences might a taxpayer face if they fail to adhere to these obligations?How might the concept of public policy and equity considerations influence the IRS's acceptance of an offer in compromise?Reflect on the potential challenges taxpayers may face when submitting an offer in compromise. What strategies could they employ to improve their chances of acceptance?In what ways can understanding the IRS's policies regarding offers in compromise empower taxpayers to better navigate their tax obligations and liabilities?
