National War Tax Resistance
Coordinating Committee

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NEW ADDRESS! (April 1999)
PO Box 6512, Ithaca, NY 14851

(800) 269-7464. Email: nwtrcc@nwtrcc.org

More than a Paycheck:News from the War Tax Resistance Movement
October 1999. HEADLINES IN THIS ISSUE:


Report on Nuclear Activists
A Green Revolution in the City, by Karl Meyer
Counseling Notes: Offer-In-Compromise Update
Letters: Inspired growth, Letter from a tax refuser to the IRS
A Peek at Cyberspace: Proposals from the Discussion Group
Make News Not War
NWTRCC Business: NWTRCC Gatheriung in Milwaukee
Local Group Reports: St. Louis War Tax Resisters "Thoreau" A Party, Redistribute Resisted Taxes
Local Group Reports: New England to Hold Annual Gathering
Perspective: Toward Reigniting Movement Activism: A Re-examination of the Relationship of WTR to People's Life Funds, by Sallie Marx, New York, NY

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Counseling Notes

OFFER-IN-COMPROMISE UPDATE

As noted in the last issue, the IRS has announced liberalizations to their offer-in-compromise program. An offer-in-compromise is a situation in which the IRS accepts an offer on less than you owe, if you've decided to pay up and promise to maintain a clean filing and payment record for the next five years.

The agency has just issued a more detailed report, and here is a summary of issues that may affect WTR's. Preexisting regulations permit the compromise of cases only on grounds of doubt as to collectibility, doubt as to liability, or both. In addition, the new temporary regulations allow a compromise where there is no doubt as to liability or as to collectibility, but where either
1) collection of the liability would create economic hardship, or
2) exceptional circumstances exist that would cause collection of the liability to be detrimental to voluntary compliance.
Compromise based on these bases may not, however, be authorized if it would undermine compliance. Factors that show that compliance wouldn't be undermined: Taxpayer doesn't have a history of noncompliance with filing and payment requirements; Taxpayer hasn't taken deliberate actions to avoid payment; and Taxpayer hasn't encouraged others to refuse to comply with the tax laws.

For more information on issues regarding living allowance, low income taxpayers and statutes of limitations, contact the NWTRCC office.

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National War Tax Resistance Coordinating Committee

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