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- W2269624984 abstract "A little-known strategy is set forth to assist individual taxpayers in applying complex interest rules to their advantage to decrease the overall cost of examination related interest charges in situations in which certain fact patterns are present. Individuals often settle examinations with the IRS in which certain included years are determined to be overpaid while others are identified as tax deficiencies. When the tax deficiencies arise in the later years included in the examination, taxpayers are usually content to allow the IRS to apply the earlier years' overpayments to the deficiency years to simplify the settlement process. Unfortunately, this approach often results in a higher overall settlement cost than that which might be realized through the strategic application of prevailing interest rules. In short, taxpayers may enjoy significant interest savings by paying off the deficiency and having the IRS refund the overpayments. A specific fact pattern is required for taxpayers to benefit from this strategy; (i) the deficiency year(s) must be more recent tax periods than the overpayment year(s), and (ii) taxpayer's deficiency year(s) must have had overpayments reported on the returns that were either refunded to taxpayer without refund interest or credited to the subsequent year's income tax liability." @default.
- W2269624984 created "2016-06-24" @default.
- W2269624984 creator A5086330846 @default.
- W2269624984 date "2007-01-02" @default.
- W2269624984 modified "2023-09-27" @default.
- W2269624984 title "Payment Strategies to Reduce Individual Taxpayers' Interest Costs on IRS Settlements" @default.
- W2269624984 hasPublicationYear "2007" @default.
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