Wednesday, September 25, 2019

FTP2019 Update 03 - Minimum Payments and Voluntary Payments with OICs (9/25/19)

I have posted Update 03, here, dealing with minimum and voluntary payments required with OICs.  A listing of updates (with links) through today is here.

The update deals principally with Section 7122(c) dealing with minimum payments upon submission of OICs.

The page for the book editions and updates is at the right, titled 2019 Federal Tax Procedure Book & Updates, here.

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