The analysis of the living examplesshows that: the transportationpotential calculationmodelcancomparatively fix the pauserateof the expressway service area accurately.
The IRS also announced that equity in income producing assets generally will not be included in the calculation of reasonable collection potential for on-going businesses.
Other changes to the program include narrowed parameters and clarification of when a dissipated asset (one they no longer have) will be included in the calculation of reasonable collection potential.