Release of Lock-in After Period of Continued Compliance

When contacted by the taxpayer, offer release of lock-in to those taxpayers who are tax compliant with all filing and payment requirements for the three tax years ending with the most recent return due. For withholding compliance purposes, a tax compliant taxpayer is defined as one who has filed all required returns and full paid all tax (i.e., Form 1040 liability), penalties, and interest on time.