Internal Revenue Service (IRS) collateral agreements are agreements between a taxpayer and the IRS whereby the taxpayer makes a promise to the IRS to perform in some way. It may be a promise to pay a delinquency or file a return, but it is not to be confused with an offer in compromise. Unlike a
RJS LAW - Tax and Estate Planning
RJS LAW: San Diego Tax Attorney | IRS | FTB | CPA | California
