Offer in Compromise Info and FAQ

Under existing authority granted under Section 5.177.1 of the Los Angeles Administrative Code (LAAC), 财政部创建了一个折衷方案,允许陷入财务困境的乐博平台APP人就他们未偿还的税款达成和解协议. 希望参加该计划并提交报价的企业必须完成一份申请. 此外,每年收入总额超过$1,000,000的乐博平台APP人.00必须根据情况提交一份财务报表和其他文件. 请查看以下常见问题以获得更多关于折中方案中的报价的信息.

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Apply for an Offer in Compromise
申请折衷方案以了结未清税款.

Application for Offer in Compromise

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SUPPLEMENTAL FORM - FINANCIAL STATEMENT
If your Annual Gross Receipts exceed $1,000,000.00, please attach this form to your application

Financial Statement (Use only if Annual Gross Receipts exceed $1,000,000.00)

 

FAQ

What is an Offer in Compromise?

折中方案是指乐博平台APP人向财务办公室支付的金额低于某一账户应支付的全部金额.

有哪些乐博平台APP义务可以参与折中方案?

折中方案仅限于营业税义务.

财务办公室如何决定接受折中要约?

如果乐博平台APP人提供的金额是财务办公室在合理的时间内用尽所有的催收努力后可以合理期望收集的金额,那么通常会接受乐博平台APP人的折中方案.

财务办公室在决定折中要约是否为其合理期望收取的金额时考虑哪些因素?

折中方案是根据具体情况考虑,并考虑每个乐博平台APP人的具体情况. Some of the factors considered are:

  • The taxpayer’s ability to pay;
  • The equity a taxpayer has in his/her assets;
  • The taxpayer’s present and future income;
  • The taxpayer’s present and future expenses;
  • The likelihood of change circumstances;
  • Whether the offer is in the best interest of the City
  • 财务办公室批准或拒绝一份报价通常需要多长时间?

一旦报价提交,财务办公室通常会在90天内做出决定. 然而,对于复杂的账户,它可能超过90天.

报价提交后,收款工作被搁置?

No. Offers in Compromise are handled on a case by case basis. 在拖延收集工作将危及金融城地位的情况下, normal collection efforts, such as seeking court judgments, will continue.

如果要约被接受,是否可以将商定的金额分成一个支付计划?

Yes. In certain circumstances, 在报价被接受后,财务办公室将考虑将乐博平台APP人纳入付款计划.

Can prior payments be applied to the offered amount?

We cannot apply prior payments toward the offered amount. However, 在评估您的报价时,乐博平台APP将考虑之前的付款和报价金额与总负债的比较.

Other agencies, such as the IRS or the Franchise Tax Board, have accepted an Offer in Compromise, 财务办公室也会自动接受这份工作吗?

财务办公室将个别审查报价,并根据金融城的最佳利益作出决定.

是否有与提出妥协要约相关的费用?

There is a $150.00 application deposit. 不管出价是否被接受,150美元.保证金将用于未偿还的税款,因此不可退还.

我已经提交了折中报价,但不想再这样做了,我可以撤回报价吗?

Yes. 折中要约可以在接受或拒绝之前的任何时间被撤销. However, the $150.申请保证金将被保留并用于未偿还的税款.

妥协中的提议应用程序需要什么文档?

All applicants must submit an application. For applicant’s with annual gross receipts over $1,000,000.00时,需要一份财务报表和其他附加文件. 请查阅申请清单以获取更多信息.

如果财政部(Office of Finance)接受报价,金融城的税收留置权会被释放吗?

如果在接受报价之前有城市税务留置权记录, the lien will not be released until either, depending on the terms of the agreement, (一)签订分期付款协议并支付首期价款或者(二)一次性支付价款的. 当乐博平台APP人被发现不履行协议时,可以在任何时候重新申请市政税留置权. 请注意,城市税务留置权可能在任何妥协中的报价调查过程中提出.

如果金融城认为我的报价不被接受,他们会联系我吗?

Yes. 乐博平台APP将与您联系,讨论您的帐户,并确定最合适的解决方案. For example, 如果乐博平台APP确定乐博平台APP人有能力每月支付超过所提供的金额, 乐博平台APP将与你方达成分期付款协议.

Do I need to have someone represent me?

Representation is not required. “妥协方案”对所有乐博平台APP人都适用,无论他们是否有代表.

如果我没有资金可提供,可否申请折中要约?

No. We will not accept a zero dollar offer. 你方报盘必须代表乐博平台在合理期限内所能收到的最大价格.