Administrative Review. The Secretary shall establish procedures— (1) for an independent administrative review of any rejection of a proposed offer-in-com- promise or installment agreement made by a taxpayer under this section or section 6159 be- fore such rejection is communicated to the taxpayer; and (2) which allow a taxpayer to appeal any re- jection of such offer or agreement to the Inter- nal Revenue Service Office of Appeals.
Appears in 4 contracts
Samples: Agreement, Agreement, Compromise Agreement
