Form Dtf-4.1 - Offer In Compromise For Fixed And Final Liability Page 2
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3Page 2 of 3 DTF-4.1 (11/08)
3. Except for any amount referred to in paragraph 2(b)
6. It is understood that this offer will be considered and
on the front page, in making this offer, and as a part of
acted upon in due course and that it does not relieve the
consideration, it is agreed (a) that the commissioner
taxpayer(s) from the liability sought to be compromised
of Taxation and Finance shall keep all payments,
unless and until the offer is accepted in writing by the
sums collected and other credits made to the liabilities
commissioner and there has been full compliance with
for the periods covered by this offer, and (b) that the
the terms of the offer and any collateral agreements.
commissioner shall keep any and all amounts to which
the taxpayer(s) may be entitled under the Tax Law,
7. The taxpayer(s) waives the benefit of any statute of
due through overpayments of any tax or other liability,
limitations applicable to the collection of the liability
including interest and penalties, for periods ending
sought to be compromised, and agrees to the
before or within or as of the end of the calendar year in
suspension of the running of the statutory period of
which this offer is accepted (and which are not in excess
limitations on collection for the period during which this
of the difference between the liability sought to be
offer is pending, and for one year thereafter. For these
compromised and the amount offered). Any such refund
purposes, the offer shall be deemed pending from the
received by the taxpayer(s) after this offer is filed will be
date of acceptance of the waiver of the statutory period
returned immediately.
of limitations by an authorized Tax Department official,
until the date on which the offer is formally accepted,
4. It is further agreed that upon notice to the taxpayer(s) of
rejected, withdrawn in writing, or if necessary, approved
the acceptance of the offer, the taxpayer(s) shall have
by a justice of the Supreme Court.
no right to contest in court or otherwise the amount of
the liability sought to be compromised. No liability will
8. The taxpayer(s) waive(s) any statute of limitations
be compromised nor will any warrant be satisfied until
defenses to the assessment and collection of the liability
all obligations of each taxpayer under the compromise
sought to be compromised and further waive(s) any
agreement or any collateral agreement are completely
statute of limitations defenses against the issuance of
performed and satisfied. In the event of a default by
new assessment(s) for the compromised liability in the
the taxpayer(s) on the compromise agreement or any
event the taxpayer(s) fail(s) to comply with, the terms of
collateral agreement, it is agreed that the Department
the Offer in Compromise.
may disregard the amount of the offer and apply all
amounts previously deposited under the offer against
9. The taxpayer also agrees to forfeit any current capital
the amount of the liability sought to be compromised
loss or net operating loss credits taken on any future
and immediately, without notice, proceed to collect the
NYS return.
balance of any warrant(s) representing the original
liability.
10. The taxpayer(s) agrees in the 5-year period, beginning
with the date the offer is paid in full, to comply with all
5. The following facts and reasons are submitted as
provisions of the NYS Tax Law relating to filing of returns
grounds for acceptance of this offer:
and paying required taxes for all returns required to be
filed.
(If space is insufficient, attach a supporting statement.)
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.
Pursuant to Tax Law section 171, subdivision fifteenth, 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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