42-2072. Stay of enforcement actions pending offer in compromise
A. A taxpayer who is unable to pay all of a liability may make an offer in compromise for abatement of part of the liability on the grounds that the remainder is uncollectible pursuant to section 42-1004, subsection B, paragraph 1.
B. While the offer is under consideration by the department and the attorney general, the department shall not levy on the taxpayer or any holder of the taxpayer's assets unless the department finds that collection otherwise possibly would be jeopardized by a delay. A taxpayer who is aggrieved by a decision to levy while an offer in compromise is pending may appeal that decision to the problem resolution officer, and the decision of the problem resolution officer is final as to both the department and the taxpayer.
Section: Previous 42-2065 42-2066 42-2067 42-2068 42-2069 42-2070 42-2071 42-2072 42-2073 42-2074 42-2075 42-2076 42-2077 42-2078 42-2079 NextLast modified: October 13, 2016