- 55 - Example: The taxpayer may pay off an auto loan 24 months from the date the offer is accepted. This would increase the monthly future income by the amount of the loan payment. Child support payments may stop before the future income period is complete because the child turns a certain age. It is expected that these retired payments would increase the taxpayers [sic] ability to pay. Note: Inclusion of retired debt should not be added automatically in the calculation of the rea- sonable collection potential (RCP). The Offer Investigator should use judgment in determining whether inclusion of the retired debt is appropriate based on the facts of the case; such as special circumstance or Effec- tive Tax Administration (ETA) situations. In all instances, the case histories should be documented to support the inclusion and/or exclusion of the retired debt. (5) Some situations may warrant placing a different value on future income than current or past income indicates:Page: Previous 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62 NextLast modified: March 27, 2008