If an expense is not allowed for the Offer does that mean the taxpayer cannot pay the expense?

The IRS not \”allowing\” an expense simply means the taxpayer will not be given a reduction of cash flow for purposes of calculating the Offer. The taxpayer can feel free to pay whichever expense they want, It is just an issue of whether the IRS will reduce the cash flow in its RCP calculation. If an expense is being incurred but not \”allowed\” it just means the expense won\’t be factored into the RCP calculation and the Offer will be that much higher.