Course Tag: Rejection Determinations


IA 110: IRS Acceptance & Rejection Determinations

IRS Acceptance & Rejection Determinations. Acceptance or rejection of a proposed “routine” installment agreement is based on analysis of (a) compliance with filing and payment requirements, (b) collection information statements, and (c) taxpayer provided documentation.  As explained in other lessons, special criteria exist for those taxpayers who qualify for Guaranteed,…