IRS Introduction to Related, Whipsaw and Inactive Cases

8.2.3.1 (10-23-2007)
Introduction to Related, Whipsaw and Inactive Cases

This section covers general procedural guidelines pertaining to cases that are related, contain whipsaw issues and are in an inactive status.
Procedural guidelines for related cases involved in the following specialized categories are located in the subsections listed:
- Joint Committee Cases, IRM 8.7.9
- Tax Exempt and Government Entities (TE/GE), IRM 8.7.8
- Transferee-Transferor Cases, IRM 8.7.5
- TEFRA Cases, IRM 8.19

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*

This is just a note to thank you and your very efficient staff for all the terrific work you did on my behalf to solve my major IRS problem. I was a contractor that owed IRS taxes and penalties that amounted to over $450,000.

After two years of work on your part and your office staff I settled an Offer In Compromise for $6,432 payable in 90 days. Having settled this matter and paid the amount due, I would like to highly recommend your office to anyone faced with a similar problem. Again, a mighty thank you is in order to you and your staff in solving my problem.

Sincerely,

Donald G.
Contractor

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*Important Disclaimer of tax client results

Internal Revenue Manual

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8.2.3.1 (10-23-2007)
Introduction to Related, Whipsaw and Inactive Cases

Client Success Stories*


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Internal Revenue Manual

Can’t Wait?

Immediate help is just a click away.

8.2.3.1 (10-23-2007)Introduction to Related, Whipsaw and Inactive Cases

Client Success Stories*

8.2.3.1 (10-23-2007)
Introduction to Related, Whipsaw and Inactive Cases