Baker Mills has made similar mini-tender
offers for shares of other companies and, as noted above, recently completed separate offers to certain PFG holders.
When you look at the numbers this way, without considering the conditions and assumptions, you may as well be comparing
offers for two different sites in two different countries."
The IRS's Collection Division administers offers for "doubt as to collectibility" and "effective tax administration."
The IRS liberalized its Offer-in-Compromise Program in 1995 by agreeing to accept most offers for processing.
PolymersDotCom
offers for free an on-line magazine with features and news stories, primarily in the area of materials technology.
When I called Kobs to ask for permission to use his seminal checklist of offers, he said, "You know, I went back over all the
offers for the new edition and there was not much new to add.
The employer is considered to operate in more than one line of business if the employer
offers for sale to customers property in more than one two-digit code classification referred to in the ESIC Manual.
Compromise authority is also vested in Collection Division Chiefs, Collection Branch Chiefs and Special Procedures Branch Chiefs when the unpaid liability {including any interest, penalty, additional amount or addition to tax) is $100,000 or less.(14) Rejection authority is vested in all of these officials regardless of the amount of liability sought to be compromised, except that authority to reject
offers for public policy reasons is restricted to District Directors[15]
