Course Tag: Criminal Restitution

$99

OIC 130: Criminal Restitution Issues

Criminal Restitution Issues. Taxpayers may submit an Offer in Compromise application to resolve criminal penalties.  The Secretary of the Treasury may compromise any criminal liability arising under the internal revenue laws prior to the reference to the Department of Justice for prosecution or defense.  26 U.S.C. § 7122(a).  An agreement…
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