The Commission may reject the Settlement Agreement Application as not processible for any of the following reasons:
- (1) The applicant is not adequately identified (name, address, ID#, etc.) or required signatures are not provided.
- (2) The settlement offer includes an amount already collected or subject to refund.
- (3) The tax liability is not adequately identified.
- (4) The Settlement Agreement Application does not show a reason or a statement supporting the reason for the settlement offer has not been provided.
- (5) Financial statements or other documentation have not been included, or are incomplete or do not present a complete and accurate representation of the taxpayer's financial condition.
- (6) The Commission's records indicate noncompliance with filing of required returns.
- (7) The applicant is currently under bankruptcy court jurisdiction.
- (8) Power of Attorney Form (if indicated) has not been included.
Added at 20 Ok Reg 748, eff 3-17-03 (emergency)
Added at 20 Ok Reg 2580, eff 7-11-03
Amended at 24 Ok Reg 1688, eff 6-11-07