New Hampshire Code of Administrative Rules
Rev - Department of Revenue Administration
Chapter Rev 2900 - GENERAL PROVISIONS RELATING TO ADMINISTRATION, RETURNS AND TAXPAYER RECORDS
Part Rev 2909 - SETTLEMENT AGREEMENTS WITH THE COLLECTIONS DIVISION
Section Rev 2909.02 - Form CD-410, "Settlement Agreement Offer
Current through Register No. 12, March 21, 2024
(a) A taxpayer who owes unpaid taxes, interest, and penalties to the department may offer to settle the unpaid obligation with the department's collections division for an amount less than the full amount of taxes, interest and penalties owed, by completing Form CD-410, and delivering the form to the department accompanied by copies of any outstanding tax notices, copies of the two most recent monthly bank statements for each bank account identified on Form CD-410, a copy of the most recent financial statement, if the taxpayer is a business, and a copy of the most recent Federal 1040 tax return, if the taxpayer is an individual.
(b) When evaluating a taxpayer's settlement agreement offer pursuant to RSA 21-J:3, XVI, the collections division shall consider the following:
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