Hardship-based Relief

Hardship-Based Relief is a tax resolution strategy within the domain of Offers in Compromise that qualifies as a formal mechanism whereby the Internal Revenue Service agrees to accept a reduced payment of a taxpayer’s liability when full payment would result in economic hardship, distinguished from other relief types by its specific reliance on demonstrable financial distress that compromises the taxpayer’s ability to meet basic living expenses.

3

Publications

155

Citations

4

Authors

0

Institutions

Publications per year

2017–2026

0

Authors

4

  1. EW
    Ellen Winston

    National Council on Aging, United States

    1 publications · 106 citations

    1

    h-index

  2. DS
    Donald S. Howard

    1 publications · 106 citations

    1

    h-index

  3. GH
    G. Haberler

    1 publications · 25 citations

    1

    h-index

  4. RH
    Roy Harrod

    United Church of Christ, United States

    1 publications · 25 citations

    1

    h-index

1–4 of 4

Venues

  1. The Review of Economics and Statistics

    1 publications · 25 citations

    1

    h-index

  2. American Sociological Review

    ASR · 1 publications · 106 citations

    1

    h-index

  3. Choice Reviews Online

    CRO · 1 publications · 24 citations

    1

    h-index

1–3