Form 14234 (Rev 8-2024) Compliance Assurance Process (CAP) Application-2025

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Compliant. Youve met all your tax obligations. You filed all returns, and paid all taxes on time. You dont have an overdue tax return or unpaid tax debt.
Write a letter requesting reasonable cause abatement, or send Form 843, Claim for Refund and Request for Abatement. The IRS decision usually takes about three to four months.
The term special compliance personnel means individuals employed by the Internal Revenue Service as field function collection officers or in a similar position, or employed to collect taxes using the automated collection system or an equivalent replacement system.
The Compliance Assurance Process (CAP) helps large corporate taxpayers improve federal tax compliance. The process enables the taxpayer and the IRS to: Use real-time issue resolution tools and techniques. Resolve issues before filing tax returns and comply with federal tax laws.
What is the withdrawal process in the CAP program? If at any time during pre-filing the taxpayer determines it cannot comply with the MOU requirements, the taxpayer may submit a written request to withdraw from the CAP and the IRS will issue a termination letter.
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CAP is a cooperative pre-filing program for large corporate taxpayers. The CAP program began in 2005 as a way to resolve tax issues through open, cooperative and transparent interactions between the IRS and taxpayers before the filing of a return.
What is the CAP Phase? In this phase, the parties work contemporaneously to achieve compliance and certainty by resolving all or most tax positions prior to filing of a tax return.
It makes sure that the way a company operates matches up with legal requirements from outside the company while also following its own internal rules and standards. The main goal is to proactively prevent and detect violations of laws and regulations to avoid legal penalties and damage to your companys reputation.

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