Form Dtf-4.2 - Compromise Of Spousal Share Of Liability On Joint Tax Return (Page 5 of 6) in pdf

DTF-4.2 (2/08) Page 5 of 6

Terms

1. In making this offer, and as a part of consideration, it is agreed that the Commissioner of Taxation and Finance shall

keep all payments, sums collected, refund offsets, and other credits made to the liabilities for the periods covered by

this offer.

2. It is agreed that upon notice to the taxpayer of the acceptance of this offer, the taxpayer shall have no right to contest in

court, or otherwise, the amount of the liability sought to be compromised. No liability will be compromised nor will any

warrant be amended until all obligations of this taxpayer under the compromise agreement are completely performed

and satisfied. In the event of a default by the taxpayer on the compromise agreement, it is agreed that the Tax

Department may disregard the offer and immediately, without notice, proceed to collect the balance of any warrant(s)

representing the original liability.

3. It is understood that this offer will be considered and acted upon in due course, and that it does not relieve this taxpayer

from the liability sought to be compromised unless and until the offer is accepted in writing by the Commissioner and

there has been full compliance with the terms of the offer.

4. This taxpayer waives the benefit of any statute of limitations applicable to the collection of the liability sought to

be compromised, and agrees to the suspension of the running of the statutory period of limitations on collection

for the period during which this offer is pending, and for one year thereafter. For these purposes, the offer shall be

deemed pending from the date of acceptance of the waiver of the statutory period of limitations by the authorized

Tax Department official until the date on which the offer is formally accepted, rejected, or withdrawn in writing.

Statement

I declare that I have examined the information given in this statement and, to the best of my knowledge and belief,

it is true, correct, and complete. This statement is made with the knowledge that a willfully false representation is a

misdemeanor punishable under section 210.45 of the Penal Law of New York State.

Date of statement

Signature of taxpayer

Signature of paid preparer (if any)

ID# of preparer

For office use only

(make no marks below this line)

New York State Department of

We received your Form DTF-4.2, Compromise of

Taxation and Finance

Spousal Share of Liability on Joint Tax Return. Your

case will be assigned to a reviewer who will contact

Collections and Civil Enforcement Division

you.

Offer in Compromise-Compromised Spouse Relief

P.O. Box 5100

If you have any questions, please contact the Offer in

Albany, New York 12205-0100

Compromise Unit at (518) 457-9086.

Date office received

Form Dtf-4.2 - Compromise Of Spousal Share Of Liability On Joint Tax Return Page 5