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1990 Alaska Attorney General Reports and Opinions 1 (1990)

handle is hein.sag/sagak0050 and id is 1 raw text is: . / STEVE COWPER, GOVERNOR DEPARTMENT OF LAW RO BOX K-STATE CAPTOL JUNEAU, ALASKA 99811-0300 PHONE: (90) 405.360 OFFICE OF THE ATTORNEY GENERAL FAX,:(07) 4835295 December 3, 1990 Garrey Peska, Chief of Staff Office of the Governor P.O. Box A Juneau, AK 99811-0101 RE: Attorney General's approval of tax compromises Our File: 661-91-0023 Opinion No. 1 Dear Mr. Peska: During a meeting in your office some weeks ago a question arose concerning the role of the attorney general in approving tax settlements under AS 43.05.060 and 43.05.070. Specifically, the question raised by Commissioner Malone was: What actions by the Department of Revenue (department) constitute compromises, for which the attorney general's approval is required? I believe the answer is that whenever the department agrees to accipt less than the full amount of tax or penalty that has been assessed 1/ (as distinguished from making a correction to an assessment in the course of an administrative appeal under AS 43.05.240), the department has compromised the tax or penalty within the meaning of AS 43.05.070, and the attorney general's approval is required. 1/ The same rule would apply when the department agrees, for reasons of doubtful collectibility, to accept less than the full amount of tax reported by the taxpayer as due, in cases of nonpayment of a liability admitted on a return.

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