Why does the IRS want to settle tax debt?

There are many instances in which an individual will be granted the opportunity to settle the debt that is owed to the IRS. In these situations, the IRS makes an attempt at a settlement to regain some of the lost funds, as it is likely they are not going to be able to receive the full portion. It is better for the IRS to receive partial payment, rather than no payment on the amount that is owed.

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