Idaho Admin. Code r. 35.02.01.501 - PROCEDURES ON SETTLEMENTS OVER FIFTY THOUSAND DOLLARS
Section 63-3048, Idaho Code
01.
Amount in Issue. The amount
in issue is defined as the Notice of Deficiency amount, plus or minus any
adjustments previously communicated in writing to the taxpayer, minus the
proposed settlement amount. For purposes of the amount in issue, interest will
be updated to the date of the offer. (3-15-22)
02.
Written Summary. This
summary does not preclude the Commission from seeking a separate analysis from
other agents of the Commission. Such files may not be disclosed or inspected
under the public records law. (3-15-22)
03.
Final Review When the Offer to
Settle is Based on Inability to Pay. If the taxpayer's offer is based on
inability to pay, a representative of the Collection Division will be provided
a copy of the Written Summary and given an opportunity to participate in the
final review. The representative attending the final review on behalf of the
Collection Division will be the division administrator or the designee.
(3-15-22)
Notes
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