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9780756706142
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Each year, the IRS abates tens of billions of dollars in tax, penalty, & interest assessments. That is, the IRS reduces these interest assessments on taxpayers' accounts. Because IRS has not developed info. on the number & amount of various types of past abatements, this report provides such info. The objectives of the report were to determine for individual & business tax returns: the number & amount of various types of tax, penalty, & interest past abatements made during FY 1995-1998; & selected characteristics of the past abatements, such as the tax years of abated interest assessments, taxpayers' use of paid tax preparers, & IRS' actions -- such as audit or collection actions -- before abating interest assessments.Hobbs, Rodney F. is the author of 'Tax Administration Irss Abatement of Assessments in Fiscal Years 1995-98' with ISBN 9780756706142 and ISBN 0756706149.
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