IA 109: Taxpayer’s Power to Withdraw a Pending IA Request
Taxpayer’s Power to Withdraw a Pending Request. Withdrawal requests are only applicable to pending installment agreements, and typically requested when another case closing action is determined to be the appropriate case resolution. IRM § 5.14.4.6(2) (05-17-2017). Examples of other case closing actions include full payment, Offer in Compromise, currently not…