What happens if the taxpayer, who is not filing a doubt as to liability offer only, does not submit the payment imposed by TIPRA and does not qualify as low-income?
A11. Failure to pay the 20 percent payment on a lump sum offer, or the first installment payment on a periodic payment offer will cause the IRS to return the offer back to the taxpayer as unprocessable. See FAQ #14 if the taxpayer submits only a portion of the 20percent payment on a lump sum offer.
Related Questions
- What happens if a taxpayer who has paid the initial payment on a periodic payment offer fails to submit subsequent payments while the offer is under investigation?
- What happens if the taxpayer, who is not filing a doubt as to liability offer only, does not submit the payment imposed by TIPRA and does not qualify as low-income?
- What happens if the taxpayer, who is not filing a doubt as to liability offer, does not submit the payment imposed by TIPRA and does not qualify as low-income?
