The second page of the employer copy is the most interesting. The employer is encouraged to “continue to make payments, unless the IRS notifies [the employer] that the liability has been met.” Of course, this could affect the taxpayer. First, the likelihood of the IRS informing the employer in a timely manner is not very high. The form itself confirms this by stating: “If the amount due is fully paid, as shown on the form, and the IRS has not informed you that the liability has been completed, please call the corresponding telephone number below to request the balance due.” Second, if the taxpayer`s financial situation changes and he is unable to pursue the agreement in a temperamental way, it may be difficult to terminate the IRS wage deduction agreement. Encourage taxpayers to provide agreements to employers; In addition, postal agreements are concluded with employers. Ensure that the contact requirements of CRI 7602 (c) have been met by third parties prior to sending agreements to employers. For information regarding advance notification to taxpayers of third-party contacts, please consult MRI 5.1.1.12.1, Field Collecting Procedures, Various Sinmification Procedures. Taxpayers should determine whether their employers accept and process agreements made before agreements are authorized or concluded. Under the new IRS guidelines, a tax guarantee fee can be released by entering into an automatic debit contract, provided the overall balance is less than or equal to $25,000.
But if a taxpayer does not meet these criteria or does not care about the tax guarantee, then payment of staggered payments by cheque may be the best method, because if the taxpayer is no longer able to continue to send payments, he simply stops sending payments and other options can then be discussed with the IRS. A taxpayer cannot expect that the stoppage of payments will have no consequences (the least of which would be an insolvent temper contract), but sometimes the taxpayer has no choice. B, for example, if it suffers a sharp drop in wages or a total loss of a source of income. Some of the IRS tax problems we are discussing here can be avoided by choosing monthly e-mails in temperate payments. Evidence of the arrival of two consecutive wage deductions in the history of the CSI. Wage deduction rate agreements (PDIA) should be encouraged when a debit agreement is not feasible. The use of Form 2159, a wage deduction agreement, is recommended for tax payers who are salaried, particularly if they are federal public servants or if they have, in the past, defaulted on a contract with a temperament.