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Internal Revenue Bulletin:  2006-31 

July 31, 2006 


Table of Contents

Notice 2006-68 Notice 2006-68

This notice alerts taxpayers who submit offers in compromise on or after July 16, 2006, that they must include a nonrefundable down payment with their offers. The notice also waives the down payment requirement for low-income taxpayers and taxpayers who submit offers based solely on doubt as to liability.

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