DATL - What does DATL stand for? The Free Dictionary
References in periodicals archive
DATL offers are used by taxpayers who maintain that the amount of assessed tax is incorrect.
(48) The agent is instructed to first determine whether the taxpayer qualifies for a DATL or DATC offer, before considering an ETA offer.
[section] 301.7122-1(b)(1) (2002) (stating that doubt as to liability (DATL) exists where there is a "genuine dispute" about "the existence or amount of the correct tax liability").
One of the initial limitations of DATL is when it can be used.
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.
(32) (43) Endotactic PROP CLEFT FRONT SUBORDINATORS N = 154 Valency 1_11 +p+c f_VS van te cA = 1 +p-c f_DM in die/de zin dat1 cB = 1 1_00 +p-c f_DM (al)eer3; als3; als5; cC = 11 alsofl; alvorens2; of (alsof); om te3; tot (dat)3; voor(dat)5; vooraleer5; wanneer3 f_VS datl
; of ...