WebDeclaration of Participation in Approved Training Programs (CDPH 278R Section C): Option 1 – Submit NATP initial application or see below for NATP renewal requirements. Option … WebLetter 278C Often, when a taxpayer calls the IRS they are advised by IRS employees to file an offer-in-compromise. The taxpayers are given the impression that the IRS will gladly accept whatever they can afford to pay. The IRS sends Letter 278C soliciting the taxpayers to make an offer. Be Careful with Letter 278C

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