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Does the taxpayer need to submit two separate remittance documents when filing an offer (e.g., one for the application fee and another for the required payments)?

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Does the taxpayer need to submit two separate remittance documents when filing an offer (e.g., one for the application fee and another for the required payments)?

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Yes. The taxpayer should remit two checks, one for the application fee and the other one for the required TIPRA payment. If only one check is received, the IRS will apply the application fee first and then the remainder as the payment amount.

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A16. The taxpayer should remit two checks, one for the application fee and the other one for the required TIPRA payment. If only one check is received, the IRS will apply the application fee first and then the remainder as the payment amount.

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