CCA 200912020
COMPROMISE AND SETTLEMENT: Closing agreement
ID: CCA_2009021912192652 Number: 200912020
Release Date: 3/20/2009
Office: ---
UILC: 17.09.00-00
From: ---
Sent: Thursday, February 19, 2009 12:19:30 PM
To: ---
Cc: ---
Subject: Collection issues in closing agreements
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As we discussed, closing agreements are designed to determine a taxpayer's liability. They are final and cannot be changed. Generally, collection issues should not be addressed in closing agreements.
Please call me with any questions.
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Source: view the official PDF
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