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Are the payments imposed by TIPRA refundable to the taxpayer if the IRS later returns the offer back to the taxpayer?

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Are the payments imposed by TIPRA refundable to the taxpayer if the IRS later returns the offer back to the taxpayer?

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No, the TIPRA payments are not refundable. Based on IRC 7122(c), the 20 percent payment on a lump sum offer and the periodic payments on a short term or deferred payment offer are considered “payments on tax” and are not refundable.

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