(1) Requisitos generales.— Cualquier compromiso de pago que se efectúe a tenor con las disposiciones de este inciso, debe ser autorizado por el Director Ejecutivo o su representante autorizado, quien debe justificar las razones para la concesión del acuerdo de pago y proveer la siguiente información en el expediente del caso:
(a) Cantidad de contribución tasada.
(b) Cantidad de intereses, recargos y penalidades acumuladas sobre las contribuciones impuestas por ley.
(c) Cantidad actual a pagar, de acuerdo con los términos del compromiso de pago.
(d) Análisis de la situación financiera del contribuyente que demuestre la capacidad de pago de la cantidad establecida en el compromiso de pago.
(e) Cualquier otro documento o evidencia que sea requerida por el Director Ejecutivo bajo las reglas y reglamentos a ser prescritos por la Junta.
(2) En ausencia de recursos.— El Director Ejecutivo, a través de su representante autorizado debe evaluar y determinar si el compromiso de pago es el método más apropiado para el cobro si el contribuyente no presenta recursos suficientes para el pago de la contribución tasada, de manera que se asegure el cobro de esta contribución.
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