- Instructor: Attorney Bob Schaller
- Lectures: 1
- Quizzes: 1
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 § 18.104.22.168(2) (05-17-2017). Examples of other case closing actions include full payment, Offer in Compromise, currently not collectible status, etc. Taxpayers have the power to withdraw a pending installment agreement request. Withdrawals should not be solicited by the IRS, but the IRS may ask questions to clarify misunderstanding of taxpayers’ statements. IRM § 22.214.171.124(9) (05-17-2017). Taxpayers should describe the reason for the withdrawal request.
Taxpayer's Power to Withdraw a Pending Request