금융 및 시장 · 1994. 1. 31.1 분 읽기
Delegation of Authority To Accept or Reject Offers in Compromise
로컬 자동 번역 · 원본 출처 언어
요약
The authority to accept, reject, or acknowledge withdrawal of offers in compromise is delegated to specific service center, compliance center, and district office officials. Depending on the type of action to be taken and the amount of the liability sought to be compromised, the authority may be redelegated (26 U.S.C. 7122).