26 U.S.C. § 6159: IRS Installment Agreements
Section 6159 authorizes written agreements permitting a tax liability to be paid in installments when that will facilitate collection.
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Section 6159 authorizes written agreements permitting a tax liability to be paid in installments when that will facilitate collection.
Section 7122 authorizes compromise of civil and criminal tax cases and establishes procedural requirements for offers in compromise.
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