Journal of
Accounting and Taxation

  • Abbreviation: J. Account. Taxation
  • Language: English
  • ISSN: 2141-6664
  • DOI: 10.5897/JAT
  • Start Year: 2009
  • Published Articles: 209

Full Length Research Paper

Practices for negotiating tax debts successfully: Exploration of offer in compromise judicial tax court case decisions

Lloyd Cynthia B.
  • Lloyd Cynthia B.
  • Department of Accounting, Marilyn Davies College of Business, University of Houston – Downtown, Shea Street Building 320 North Main Street, Suite 410F, 77002 Houston, Texas, United States.
  • Google Scholar
Wadhwa Darshan
  • Wadhwa Darshan
  • Department of Accounting, Marilyn Davies College of Business, University of Houston – Downtown, Shea Street Building 320 North Main Street, Suite 410F, 77002 Houston, Texas, United States.
  • Google Scholar


  •  Received: 25 April 2022
  •  Accepted: 23 August 2022
  •  Published: 30 September 2022

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