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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
JUNEAU, ALASKA 99811-0300
PHONE: (90) 405.360
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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