Oklahoma Administrative Code
Title 710 - Oklahoma Tax Commission
Chapter 1 - Administrative Operations
Subchapter 5 - Practice and Procedure
Part 8 - SETTLEMENT OF TAX LIABILITY
Section 710:1-5-91 - Return of Settlement Agreement Application
Current through Vol. 42, No. 1, September 16, 2024
The Commission may reject the Settlement Agreement Application as not processible for any of the following reasons:
(1) The applicant is not adequately identified (name, address, ID#, etc.) or required signatures are not provided.
(2) The settlement offer includes an amount already collected or subject to refund.
(3) The tax liability is not adequately identified.
(4) The Settlement Agreement Application does not show a reason or a statement supporting the reason for the settlement offer has not been provided.
(5) Financial statements or other documentation have not been included, or are incomplete or do not present a complete and accurate representation of the taxpayer's financial condition.
(6) The Commission's records indicate noncompliance with filing of required returns.
(7) The applicant is currently under bankruptcy court jurisdiction.
(8) Power of Attorney Form (if indicated) has not been included.
Added at 20 Ok Reg 748, eff 3-17-03 (emergency); Added at 20 Ok Reg 2580, eff 7-11-03; Amended at 24 Ok Reg 1688, eff 6-11-07
