Ayar Law Blog

Failure to File Penalties Explained

Overview of IRS Failure-to-file Civil Penalties Criminal tax evasion cases are difficult to establish in court, because there are so many moving parts and the burden of proof is so high. Much like the case against ... Read More

Doubt as to Collectibility Offers

Requirements for Doubt as to Collectability Offers in Compromise Before approving any Offer in Compromise (except DATL), the IRS must first calculate “Reasonable Collection Potential” (RCP), and determine if a “Doubt as to Collectability” exists.  If ... Read More