SIOG9150 | Settlement by agreement: preparation for the settlement meeting: difficulties in arranging the settlement meeting

Where there is a refusal to attend a settlement meeting, we should attempt to persuade the taxpayer that it is in everyone’s interest for a meeting to take place. This should include reminding the the taxpayer of the terms of the CDF, that they agred to.

Although we cannot compel them to attend a settlement meeting, we should explain when we think one should take place: in that it can save everyone’s time, be the vehicle for negotiation, and indicate a clear conclusion of the investigation.

If there is not a positive response then matters will have to be dealt with by telephone and correspondence.

The Team Leader should be consulted in cases where there is a refusal to attend a settlement meeting. The Investigator should demonstrate action taken to resolve the situation, before the matter of attending a meeting is conceded.