New Taxpayer Liabilities - Court-Ordered Restitution and Investigation Collection
Recently, we added Court-ordered Restitution (COR) and Court-ordered Investigations (COI) costs awarded to us in criminal proceedings to our internal accounting systems. We collect these taxpayer liabilities the same as other tax year balances due, but now it will appear as a taxpayer liability penalty in our systems and in the correspondence to the taxpayer. This will make it easier to understand the breakdown of these taxpayer liabilities.
Our Criminal Investigation Bureau assesses or abates these taxpayer liabilities.