N.H. Admin. Code § Rev 2909.02 - Form CD-410, "Settlement Agreement Offer

(a) A taxpayer who owes unpaid taxes, interest, and penalties to the department may offer to settle the unpaid obligation with the department's collections division for an amount less than the full amount of taxes, interest and penalties owed, by completing Form CD-410, and delivering the form to the department accompanied by copies of any outstanding tax notices, copies of the two most recent monthly bank statements for each bank account identified on Form CD-410, a copy of the most recent financial statement, if the taxpayer is a business, and a copy of the most recent Federal 1040 tax return, if the taxpayer is an individual.

(b) When evaluating a taxpayer's settlement agreement offer pursuant to RSA 21-J:3, XVI, the collections division shall consider the following:

(1) The taxpayer's unwillingness or inability to pay taxes, interest, and penalties owed to the department in full within a reasonable time period;

(2) Whether the settlement agreement offer represents the maximum recovery the department is likely to achieve from the taxpayer;

(3) The administrative costs to collect payment from the taxpayer;

(4) Whether the taxpayer is compliant with their return filing obligation for all taxes administered by the department;

(5) The taxpayer's history of settlement agreements and abatement requests with the department; and

(6) Whether the settlement agreement offer represents a genuine attempt to settle the unpaid tax obligation in a fair and reasonable manner, taking into consideration the resources of the taxpayer and the total amount owed.

Notes

N.H. Admin. Code § Rev 2909.02

#10680, eff 10-2-14

Amended by Number 28, Filed July 13, 2023, Proposed by #13660, Effective 6/21/2023, Expires 6/21/2033.