Abatement Procedures for Backup Withholding This section is provided to point out to the examiner that procedures have been established to handle abatement requests. Once the issue has been raised, taxpayers will often request that the assessment simply not be made by the examiner if a TIN can be provided currently. It should be noted that the IRM grants the examiner the power to forego the assessment (with concurrence from the manager) if the taxpayer can provide evidence to show that the income was reported and the taxes due were paid. The burden is on the taxpayer to provide such proof. IRM 4696.1 states that evidence would be a copy of the recipient's income tax return clearly identifying the reportable payment in question, which has been compared with a transcript on file. If the taxpayer cannot
provide such evidence currently then he or she must go through the formal
abatement procedures by filing Forms 4669 and 4670 with the appropriate Service
Center. These Forms should be mailed to the Service Center and not to the
examiner. 10-11 Chapter 1 Chapter 2 Chapter 3 Chapter 4 Chapter 5 Chapter 6 Chapter 7 Chapter 8 Chapter 9 Chapter 10 Glossary |