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What happens if the taxpayer, who is not filing a doubt as to liability offer, does not submit the payment imposed by TIPRA and does not qualify as low-income?

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What happens if the taxpayer, who is not filing a doubt as to liability offer, does not submit the payment imposed by TIPRA and does not qualify as low-income?

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Failure to pay the 20 percent payment on a lump sum offer or the first installment payment on a periodic payment offer will cause the IRS to return the offer back to the taxpayer as not processable. See FAQ #14 if the taxpayer submits only a portion of the 20 percent payment on a lump sum offer.

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