CCA 200848030
Declaration of Estimated Income Tax by Individual (Repealed 1984) (See Also 6654.00-00)
ID: CCA_2008070915155052 Number: 200848030
Release Date: 11/28/2008
Office: ---
UILC: 6015.00-00
From: ---
Sent: Wednesday, July 09, 2008 3:15:52 PM
To: ---
Cc:
Subject: RE: Innocent Spouse Voicemail
---
---responded to your question regarding the Form 4549. The Form 4549 does not constitute either a closing agreement or an offer in compromise and therefore, does not preclude relief under 6015.
Source: view the official PDF
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