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.
Resolution OptionsRead the analysis ↗
Kentucky Tax Lawyer Research Library
Find the rule behind the notice.
Search Kentucky statutes, federal tax provisions, Treasury regulations, agency guidance, and plain-English explanations of tax procedure.
Research index
Tax-law resources
6 results
26 U.S.C. § 7122: Federal Tax Compromises
Section 7122 authorizes compromise of civil and criminal tax cases and establishes procedural requirements for offers in compromise.
Resolution OptionsRead the analysis ↗
Treas. Reg. § 301.6159-1: Installment-Agreement Procedure
The installment-agreement regulation addresses requests, acceptance, terms, modification, termination, appeal rights, and levy restrictions.
Resolution OptionsRead the analysis ↗
IRS Collection Financial Analysis: Forms 433-A, 433-B, and the Standards
IRS collection financial statements organize assets, income, expenses, transfers, and business information used to evaluate payment and hardship options.
Resolution OptionsRead the analysis ↗
IRS Offer in Compromise: Reading Form 656 and the Financial Package
An offer package combines a legal ground for compromise, contractual terms, financial disclosure, payment rules, and collection-statute consequences.
Resolution OptionsRead the analysis ↗
Treas. Reg. § 301.7122-1: Offers in Compromise
The offer-in-compromise regulation distinguishes doubt as to liability, doubt as to collectibility, and effective-tax-administration grounds.
Resolution OptionsRead the analysis ↗
Research cannot protect a deadline by itself
Not sure whether you need a tax lawyer?
Take the separate 60-Second Tax Triage on Darby Smith Law.