Glossary

• America’s FAST ACT
• Back Taxes
• Bank Levy
• Doubt as to collectibility
• Doubt as to Liability
• Innocent spouse
• Installment agreement
• liability assessment
• Liens
• Notice CP508
• Offer In Compromise
• Payroll Tax
• Penalty-Abatement
• Right to a Fair and Just Tax System
• Right to Appeal an IRS Decision in an Independent Forum
• Right to Be Informed
• Right to Challenge the IRS’s Position and Be Heard
• Right to Confidentiality
• Right to Finality
• Right to Pay No More than the Correct Amount of Tax
• Right to Privacy
• Right to Quality Service
• Right to Retain Representation
• Sales Tax
• Seize
• Tax Relief