Treas. Reg. § 301.6159-1: Installment-Agreement Procedure
The installment-agreement regulation addresses requests, acceptance, terms, modification, termination, appeal rights, and levy restrictions.
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The installment-agreement regulation addresses requests, acceptance, terms, modification, termination, appeal rights, and levy restrictions.
The offer-in-compromise regulation distinguishes doubt as to liability, doubt as to collectibility, and effective-tax-administration grounds.
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