DATLDoubt As to Liability
DATLDrugs of Abuse Testing Laboratory, Inc. (Tulsa, OK)
References in periodicals archive ?
Despite its limitations and criteria, a DATL offer is an attractive alternative for some taxpayers for a variety of reasons, most notably the right to further contest the merits of their underlying liability.
In this way, a DATL offer may in some situations allow a taxpayer a cheaper alternative to contest a tax liability than going to a U.
In reviewing a DATL offer, the IRS treats the matter much like an audit reconsideration.