Effective Tax Administration (ETA) Offer – An Underutilized Option.

In her annual Report to Congress, Nina Olson , the Taxpayer Advocate, pointed out that the IRS is under-utilizing the Effective Tax Administration (ETA) Offer in Compromise (OIC) program. The IRS accepted an average of only 27 ETA OICs per year. The ETA program is designed as an alternative to the Doubt as to Collectibility [...]

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