Christopher Rizek Moderates Panel on Tax Collection Alternatives at International Conference on Taxpayer Rights

By presenting case studies of different countries’ approaches, this panel examines the tax agency’s discretionary powers to collect tax and identifies alternatives to enforced collection that address a taxpayer’s ability to pay, including installment agreements (how to compute ability to pay), settlement offers/amnesties (individual vs. general), and other approaches to debt forgiveness, including bankruptcy. The priority of tax debt vis a vis other debt will be covered, as well as safeguards to minimize the risk of corruption when an agency exercises debt forgiveness or settlement authority