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?. Fred Schindler
CL-21-31, 2021?23?9?
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Rettig????? ?? ??? ???? ??? ???? ?? ???, ??? ???? ??? ??1? ? ?? ??? ??? ?? ????? ? ?? ??? ?? ?? ??? ??? ??? ????. ???? 2020?? 2021?? ????? ??? ????, ??? ??? ??? ?? ????? ????? ?? ?? ???, ?? ???? ???, ??? ?? ?? ??? ???? ???? ?? ??????.
???? ?? ??? ??? ???? ??? ??? ????. ????? ??? ?? ??? ???? ???? ?? ?? ???? ??? ??? ????. ??? ??? ???? ?? ?? ??? (??, ?? ??? ??, ??? ???? ?? ??? ?) ???? ?? ?? ??? ????3 ??? ?? ???????. ??? ?? 12??? ?? ??? ??? ??????, ??? ??? ??? ???? ?? ??? ???? ??? ??? ??????. ??? ?? ?? ????? ?? ???? ???? ?? ???? ??? ???? ??? ?? ??? ??????.
?? ?? ??? ?? ?? ??? ???? ?? ?? ????? ?? ?? ???? ??? ?? ?? ?? ? ??? ??? ????. ??? ??? ???—??? ???? ???—???? ?? ?? ??(OIC) ?????? ???? "??? ??(fresh start)" ??? ??????. OIC? ? ?? ???? ??? ? ??? ???? ?? ??? ???? ???? ?? ????? ?? ??? ?????.
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??? ??? OIC? ??? ??? ??? ?? ?? ?? ?? ??? ??? ? ?????. ?? ?? ???? 2020? 11? 15?? ?? ??? ???????. ??? ??(?? ??) ??? ???? 2020?? ???? 2021? 4? 15?? ??????. ???? ?? ??? ?? ??? ??????. (?? ?? ??? 2020?? ?? ??? ???? ?? ??? 2020?? ???? ??? ??? ???????.)
?? ??? ??(National Tax advocate)? ? ?? ??? ?? ??? ???? ????? ???? ??? ?? ? ??? ??? ??????. ???? ? ??? ??? ??? ?? ???(TAS)? ???? ? ??? ????? ??????. ??? ?? ??? ???? 2021?11?1? ??, ???? ????? ?? ??? ??? ? ??? ?? ??? ??? ?? ??? ??? ???? ?? ????. ?? ?? ? ???? 2021?11?15?? ?? ??? ???????. ??? ??? 2021?? ??? 2022? 4? 15? ? ?????. ??? ??? ?? ???? ?? ??? ???? ?? ???? ??? ?? ? ??? ???.
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???? ???? ???? ?? ????? ??? ?? ?? ??? ???? ?? ???? ?? ??? ?? ?? ?? ??(OBR, Offset Bypass Refund)? ??? ?? ????. ?? "??"? ?? ?? ??? ??? ?? ???? ????? ??? ?? ????. ?? ???? ?? ?? ?? ??? ?? ?(??? ?? ?? ?? ? ??? ???? ? ?? ?? ?) ??? ??? ???? ?? ?? ???? ???? ??? ?? ?? ??? OBR??? ??? ?????.
??? ?????. OBR? ???? ?? ??? ?? ?? ??? ???? ?? ?????. OBR?? ??? ?? ???? ??? ? ???? ???? ???? ??? ???? ????. ?? ??? ????, OBR? ?????? ?? ????. ?? OBR? ?? ???? ??? ?????. ?? ?? ???? $500? ??? ???? ?? ???? ???? ?? ?? ? ??? $750? ??? ?? ??? ?? ? ?? ?????. ?? ???? ??? ????, ???? ? ??? ???? ??? ??? ???? ???? ? ????.
?? ?? ??? ???? ? ??? ??? ??? ????. ????? ??? ?? 800-829-1040? ???? ???. ??? ?? ? ??? ??? ?? ????.
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Fred Schindler
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About the author
Fred Schindler is currently the Director, Collection, in the IRS Small Business/Self-Employed Division.
In 2018, Fred became the Director, Headquarters Collection, overseeing policy, case routing and prioritization, quality and providing corporate wide guidance, coordination, and support on all aspects of the collection process. Prior to this assignment, Fred served as the Director, Specialty Collection, Offer in Compromise. He had overall program responsibility for the SB/SE Offer in Compromise campus and field programs. Fred also served as Director, Specialty Collection — Offers, Liens and Advisory, where he was responsible for the nationwide delivery of the offer-in-compromise and centralized lien operations, along with heading the Advisory operation in support of field collection.
He began his federal career in the Office of Chief Counsel in 1998 as an attorney in the General Litigation Division and later served as Assistant to the Branch Chief, Special Counsel and Deputy Assistant Chief Counsel in the Collection, Bankruptcy and Summonses Division.
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