January 31, 2013Ben WagnerCategories: Collection IssuesTags: ability to pay, compromise application, decrease in income, excess monthly income, installment agreement, Internal Revenue Manual, Internal Revenue Manual 5.15.1.6, Internal Revenue Service, IRM 5.15.1.6, IRS', MDR, Minnesota Department of Revenue, Offer in Compromise, payment agreement, payment plan, reasonable alternative to enforced collection action Calculating Excess Income – Dealing with Significant Changes in Income A key factor for most taxpayers negotiating a payment plan or a compromise with either the Internal ... Read More