Immunity from prosecution conditioned on absence of prior prosecution and payment compliance; failure leads to withdrawal and normal application. The Amendment bars grant of immunity from prosecution where prosecution was instituted before receipt of the settlement application and provides that any ... Summary
Immunity from prosecution conditioned on absence of prior prosecution and payment compliance; failure leads to withdrawal and normal application.
The Amendment bars grant of immunity from prosecution where prosecution was instituted before receipt of the settlement application and provides that any immunity is withdrawn if the person fails to pay sums specified in the settlement order within the time allowed or to comply with other conditions, after which normal tax law applies as if immunity had not been granted.
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