Form Dtf-4 - Offer In Compromise For Liabilities Not Fixed And Final And Subject To Administrative Review Page 2
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4. Any payments made under the terms of this offer shall
6. The following facts and reasons are submitted as
be applied, unless otherwise agreed in writing, to the
grounds for acceptance of this offer (see instructions on
liabilities of the taxpayer(s) in the order determined upon
page 3):
by the commissioner of Taxation and Finance.
5. It is further agreed and consented to by the taxpayer(s)
that upon notice to the taxpayer(s) of the acceptance of
this offer, the taxpayer(s) shall have no right to contest
in the Bureau of Conciliation and Mediation Services,
the Division of Tax Appeals, any court, or otherwise,
at any time, the amount of the liability sought to be
compromised; and that if this is a deferred payment offer
and there is a default in payment of any installment of
7. It is understood that this offer will be considered and
principal or interest due under its terms, or a default on
acted upon in due course and does not relieve the
any other term that the taxpayer(s) may have agreed
taxpayer(s) from the liability sought to be compromised
upon with the commissioner of Taxation and Finance
(unless and until the offer is accepted in writing by the
for acceptance of the deferred payments, New York
commissioner, and there has been full compliance with
State, at the option of the commissioner or an official
the terms of the offer and any collateral agreements).
designated by him or her, may a) proceed immediately
by suit to collect the entire unpaid balance of the offer;
8. The taxpayer(s) waives the benefit of any statute of
or b) proceed immediately by suit to collect as liquidated
limitations applicable to the assessment and collection
damages an amount equal to the liability sought to be
of the liability sought to be compromised, and agrees
compromised, minus any deposits already received
to the suspension of the running of the statutory period
under the terms of the offer, with interest on the unpaid
of limitations on assessment and collection for the
balance at the annual rate(s) as established under the
period during which this offer is pending, and for one
Tax Law and compounded from the date of default;
year thereafter. (For these purposes, the offer shall
or c) disregard the amount of the offer and apply all
be deemed pending from the date of acceptance of
amounts deposited under the offer against the amount
the waiver of the statutory period of limitations by
of the liability sought to be compromised, and without
an authorized Tax Department official, until the date
further notice of any kind, assess (if an assessment or
on which the offer is formally accepted, rejected, or
assessments for the original liability have not already
withdrawn in writing).
been issued) and immediately file a warrant thereon and
9. The taxpayer(s) waive(s) any statute of limitations
proceed to collect the balance of the original liability.
defenses to the assessment and collection of the liability
The taxpayer(s) agrees that any pending conciliation
sought to be compromised and further waive(s) any
conference or proceedings before the Division of Tax
statute of limitations defenses against the issuance of
Appeals, or any right thereto, pursuant to Tax Law
new assessment(s) for the compromised liability in the
sections 170, 171 and Article 40 thereof, and the
regulations adopted pursuant thereto, on the liability
event the taxpayer(s) fail(s) to comply with the terms of
the Offer in Compromise.
compromised, are finally and irrevocably concluded or
waived, as the case may be.
10. The taxpayer also agrees to forfeit any current capital
loss or net operating loss credits taken on any future
NYS return.
Statement
I declare that I have examined the information given in this statement and all other documents listed above and, to
the best of my knowledge and belief, it is (or they are) 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.
Pursuant to Tax Law section 171, subdivision eighteenth (a), the undersigned submits this offer to the commissioner
to compromise a liability for unpaid taxes.
Date of the statement
Signature of taxpayer(s)
Date of the statement
Signature of taxpayer(s)
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