CCH Tax Day Report An IRS settlement officer (SO) did not abuse her discretion when she determined to proceed with a levy to collect a nursing home’s unpaid employment tax obligations. Since the taxpayer was a corporation, it could not qualify for relief due to economic hardship because the hardship relief provision was limited to […]

The post Levy for Nursing Home’s Employment Tax Proper; Impartial SO Denied Hardship Relief, Installment Agreement (Crescent Manor, Inc.; Western Hills Residential Care Center, Inc.; Hennessey Manor Nursing Home, Inc., Silvercrest Manor Nursing Home, Inc., TCM) appeared first on Tax & Accounting Blog.