In order to protect himself from potential interest charges, the
taxpayer may voluntarily pay an amount that has been formally
postponed. In this circumstance any reduction of an existing
standover will be notified to the office which made the assessment.
Amounts paid voluntarily and without legal obligation are
repayable at the taxpayer's request providing the tax has not
subsequently become due for payment.
Refer any request for repayment to the appropriate Debt
Management and Banking office which will request either a form
41B-1(open account) or a form 212 (closed account) for the amount
which can be repaid.
