If there is any indication that the filing of the offer is solely for the purpose of delaying collection of the tax or that delay would .... The Internal Revenue Code provides for elimination of penalties for the late filing of a return or late payment of a tax if you can show reasonable cause. ... The Commissioner of the Internal Revenue Service has the authority to compromise all taxes (Including any interest, penalty, anbsp;...
|Title||:||The collection process (employment tax accounts).|
|Author||:||United States. Internal Revenue Service|