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Having standard guidelines that are
public would also deter taxpayers from
filing offers that have no chance of
being accepted, further reducing wast-
ed hours by DRS personnel.
Conclusion
With the current economic situation,
pressure is going to mount on the
DRS to collect the mountain of back
taxes owed by individuals and busi-
nesses. Owners of failed businesses
will also find themselves the target of
DRS collection.
Short of obtaining funds for a massive
hiring spree, the DRS will need to find
new ways to make the most of the lim-
ited resources it has and should con-
sider adopting some of the pragmatic
approaches to collecting taxes that the
IRS has developed and applied over
the last decade.
Eric L. Green is a
partner with
Convicer, Percy &
Green, LLP in
Glastonbury, where
he specializes in
representing individ-
uals and businesses in criminal and
civil tax proceedings before the
Internal Revenue Service and the
Connecticut Department of Revenue
Services, business tax planning, and
estate planning.
He is currently adjunct faculty at the
University of Connecticut School of
Law, serves as the Vice Chair of the
Closely Held Business Tax Committee
of the American Bar Association, and
is a contributing author on Advocating
for Low Income Taxpayers: A Clinical
Studies Casebook, 3
rd
Edition (2011).
Green is an honors graduate of the
New England School of Law and
received his Master of Laws degree
in Taxation from the Boston University
School of Law. He can be reached at
egreen@convicerpercy.com.
The author acknowledges and
appreciates the comments provided
by Attorney Richard Convicer.