IRS Abatements, Reconsiderations and Adjustments

Part 5. Collecting Process
Chapter 1. General Collecting Procedures
Section 15. Abatements, Reconsiderations and Adjustments

5.1.15 Abatements, Reconsiderations and Adjustments

5.1.15.1 Tax Abatements - Law and Regulations
5.1.15.2 Tax Abatements and Requests for Reconsideration
5.1.15.3 Criteria for Reconsideration Processing
5.1.15.4 Exclusions from Reconsideration Processing
5.1.15.5 Exercising Your Discretionary Authority to Reject a Request for Reconsideration
5.1.15.6 Types of Reconsiderations - Audit, AUR, SFR
5.1.15.7 Return Processing Guidelines for Audit, AUR and SFR Reconsiderations
5.1.15.8 Processing Time Frames for Reconsideration Requests
5.1.15.9 Taxpayer Appeal Rights on Reconsiderations
5.1.15.10 Adjustments - General Procedures
5.1.15.11 1040X Adjustments
5.1.15.12 941-C Adjustments
5.1.15.13 CAWR Adjustments
5.1.15.14 FUTA Tax Adjustments
5.1.15.15 Tax Assessed Under Wrong Entity or Tax Period
5.1.15.16 Multiple TINs &-8211; Same Taxpayer
5.1.15.17 Adjusting Assessments of Personal Liability for Excise Tax
5.1.15.18 Penalty and Interest Adjustments
5.1.15.19 Credit Transfers
5.1.15.20 Tracing Payments
Exhibit 5.1.15-1 FUTA Worksheet
Exhibit 5.1.15-2 Identifying Reasonable Cause Categories

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Actual Client Results*
Client Owed	Settlement
$430,000	$6,432
$105,000	$5,148
$20,000	$500
$89,645	$15,421
$23,581	$2,200
$50,000	$8,840
$37,514	$7,752

*Important Disclaimer of tax client results

Client Success Stories*

I want to take this opportunity to thank you for the help you gave me in the successful appeal effort and eventual Offer in Compromise which reduced my $27,000+ audit deficit.

Your guidance was fair, and right on the mark. You made a tough, trying process a whole lot easier. Your advice on other tax matters has been most accurate and very helpful, not to mention tremendously economical - a few dollars well spent now saves much more than a bagful later!

Bill R.
Graphic Designer

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Part 5. Collecting Process

Chapter 1. General Collecting Procedures

Section 15. Abatements, Reconsiderations and Adjustments

5.1.15 Abatements, Reconsiderations and Adjustments

Client Success Stories*


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