ca4cd267_inancial_analysis_manual200405__Expense_Item
[Expense is Necessary:] Payments for delinquent state and local (county or municipal) tax liabilities may be allowed in certain circumstances: When a taxpayer does not have the ability to full pay the tax liability. When a taxpayer provides complete financial information. When a taxpayer provides verification of the state or local tax liability, and agreement if applicable [Notes/Tips] See IRM 5.15.1.10(4) and Exhibit 5.15.1-1, Question 18 for additional guidance. [Expense Item] 
Delinquent State and Local Taxes
IRS financial analysis manual200405
Expense Item