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IRS Updates Allowable Living Expense Standards for 2014

Posted by: Zaher Fallahi
Posted On: Apr 26, 2014

Use the Allowable Living Expense Standards to reduce subjectivity in determining what a taxpayer may claim as basic living expenses necessary to avoid undue hardship when the taxpayer must delay full payment of a delinquent tax. The standard allowances provide consistency and fairness in collection determinations by incorporating average expenditures for basic necessities for citizens in similar geographic areas.


More information on the ALE standards and the collection process is available at Collection Financial Standards and Collection Procedures for Taxpayers Filing or Paying Late.


For assistance with the IRS representation, tax preparation, tax planning, foreign tax matters, and disclosure of your undeclared foreign bank accounts, please contact Zaher Fallahi, Tax Attorney, CPA, at (310) 719-1040 (Los Angeles) or (714) 546-4272 (Orange County), or e-mail totaxattorney@zfcpa.com