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OFFERS IN COMPROMISE: IRS evaluation.  Internal Revenue Manual Provisions. 

IRS Handbook 5.8
Offer in Compromise

Chapter 4
Evaluation of Offers


[5.8] 4.1  (02-04-2000)

  1. The purpose of the investigation is to determine whether the amount offered reasonably reflects collection potential.
  2. Service personnel determine an acceptable offer amount and advise the taxpayer when an increase in the offer amount is necessary.
  3. Assets will not be eliminated or valued at zero dollars simply because we would not take enforcement action against the asset, even though the net result might be rejection of the offer and reporting the case as currently not collectible.

[5.8] 4.2  (02-04-2000)
Determination of Adequate Offer

  1. The offer should be reviewed to determine if the amount of the offer is equal to the value of the taxpayer's equity in assets that would be legally and practically obtainable through available collection procedures, both administrative and judicial.
  2. An accurate determination of lien priority issues must be made.
  3. An accurate determination of fraudulent conveyance and/or transferee liability must be made.

[5.8] 4.2.1  (02-04-2000)
Initial Contact and Follow-up Action Timeframes

  1. The Processability Letter should be sent to the taxpayer and/or representative along with Publications 1 and 594. The letter should be issued within 14 days of receipt of Form 656.
  2. Initial contact with the taxpayer and/or representative should be initiated within 45 days from the issuance of the Processability Letter. This contact may be performed either through telephone, correspondence, or by field visitation.
  3. Procedures for follow-up actions as it relates to perfection of the offer will consist of the issuance of the Additional Letter 2 and/or 3 allowing a 14 day deadline to provide the requested documents. Within ten (10) days of the expiration of the issuance of the Additional Letter 2 and the taxpayer has not responded, send the Additional Letter 3. Provide another 14 days for the taxpayer to respond and follow-up within ten (10) days.
  4. Follow-up actions during an offer investigation are required within 15 days of the taxpayer missing a deadline. Examples of follow-up actions are:
    • issuance of an Additional Information Letter
    • telephone contact
    • recommendation to close the case

[5.8] 4.2.2  (02-04-2000)
Negotiating an Acceptable Offer

  1. A flexible negotiation position should be taken when trying to secure an acceptable offer. Negotiation is not only limited to the dollar amount but may also involve issues such as:
    • Terms of payments
    • Benefits of earlier payment (i.e. release of lien and reduced interest accrual)
    • Future earning potential
    • Collateral Agreements
      Any special circumstances of the taxpayer that may warrant consideration in determining reasonable collection potential should be evaluated before determining that the amount offered by the taxpayer is inadequate.
  2. In the event an offer is not an acceptable resolution, negotiations should be directed toward other case alternatives such as
    • full payment
    • installment agreement
    • adjustment of the tax
    • reporting uncollectible

[5.8] 4.2.3  (02-04-2000)
Components of Collectibility

  1. An offer submitted based on doubt as to collectibility must reasonably reflect collection potential. The four components of collectibility are:
Component Definition
Assets the amount collectible from the taxpayer's net realizable equity
Future income the amount collectible from the taxpayer's income minus necessary living expenses. For cash offers, it is the amount that would be collected from the taxpayer's income over a period of 48 months; for short term deferred offers, it is the amount that would be collected over a period of 60 months; and for deferred payment offers, it is the amount that would be collected over the life of the statute
Amount collectible from third parties transferee liability, Trust Fund Recovery Penalty, etc.
Assets or income that are available to the taxpayer but not available to IRS the amount the taxpayer is reasonably expected to raise from assets available to him or her, but which are beyond the reach of the Government. For example, assets outside the country, or property owned as a tenancy by the entirety.

[5.8] 4.3  (02-04-2000)
Filing a Notice of Federal Tax Lien

  1. During the consideration of an offer in compromise, a determination should be made regarding the need to file a Notice of Federal Tax Lien (NFTL) regardless of the tax liability amount.
  2. The decision on when to file the Notice of Federal Tax Lien should be based on the individual case facts and circumstances.
  3. Notify the taxpayer of the decision to file the NFTL prior to actual filing.
  4. If the lien is to be filed, follow the Due Process procedures as outlined in the IRM.
  5. If the taxpayer appeals the filing of the lien, continue processing the offer. An agreement can be reached which can be submitted to Appeals as a possible resolution.

[5.8] 4.3.1  (02-04-2000)
Discharge and Subordination Requests

  1. The Service is bound by the payment terms of the contract that we agreed to and the Service cannot require payment of the offer amount in different terms than agreed to in the contract.
  2. Requests for discharge or subordination received while an offer is pending or after acceptance must be handled as follows:
If after an offer has been accepted and all payment terms have not been completed and a request for discharge or subordination is received... Then...
and the taxpayer does intend to apply the available proceeds received from the discharge or subordination to the offered amount. Deny the request
and the taxpayer does intend to pay the available proceeds towards the offered amount. Investigate the discharge or subordination and coordinate with Special Procedures Function to apply the proceeds to the offer amount.
If while an offer is under consideration... Then...
the taxpayer submits a request for discharge or subordination Work the request and allow the taxpayer to submit the proceeds as an offer deposit provided the taxpayer will sign Form 3040, Authorization to Apply Offer in Compromise Deposit to Liability, authorizing application of the proceeds from the discharge or subordination to be applied to the tax liability should the offer be rejected or withdrawn. Form 3040 should be marked "Irrevocable."

[5.8] 4.4  (02-04-2000)
Amended Offers

  1. The taxpayer may amend the original processable offer. Follow the table below to identify whether the offer was amended properly.
If... Then...
changes are made in the amount or terms of the offer, tax periods, and/or class of tax Prepare a new Form 656 marked "Amended" and secure the taxpayer(s) signature(s)
an amended offer is received 1. Do not change the original Automated Offer in Compromise (AOIC) record
bullet image waiver date
bullet image IRS received date or;
bullet image district office received date
Making the above changes will cause an error on the monthly OIC Activity Report
2. Add new tax periods from an amended offer to the MFT screen.
3. Reflect the amended offer waiver date on the MFT screen only for any new tax periods added.
If a taxpayer files an offer before 12-31-1999 and has to amend the offer after this date, a new Form 656 can be submitted. The original waiver will remain in effect.

[5.8] 4.5  (02-04-2000)
Identifying Open Examinations, Underreporter Cases, Amended or Duplicate Filed Returns

  1. Prior to an acceptance of an offer, any potential liabilities must be resolved.
  2. As an initial action upon receipt of an offer investigation by the offer specialist, review IDRS Command Codes, TXMODA, IMFOL, BMFOL or AMDIS to identify potential audits, open underreporter cases or unassessed amended returns. If any potential liabilities are identified, contact the assigned function to resolve the issues.
  3. Double check these command codes immediately before submitting an accepted offer for approval to ensure no potential liability has arisen while the investigation was conducted.
If... Then...
bullet image an open Underreporter case exists (TC922 without a CP 2000 process code or TC 290 or 291), Contact the assigned function and determine how best to resolve the issue. The issue could be resolved by:
bullet image an amended or duplicate return is identified by the presence of a TC 976 or 977 without a subsequent tax increase/decrease, or bullet image Expediting the case processing and assessment of the liability so it can be included in the offer
bullet image an open audit is identified by a Freeze code -L and/or an AMDIS record bullet image Surveying (closing) the open audit/underreporter case without additional examination.
bullet image The taxpayer could withdraw the offer and resubmit it at the close of the pending examination.
Do not submit the offer for acceptance until all potential assessment/open audits are resolved.

[5.8] 4.6  (02-04-2000)
Identifying TEFRA Partner with TEFRA Proceeding

  1. When an offer in compromise based on doubt as to collectibility is received from a Tax Equity and Fiscal Responsibility Act (TEFRA) partner associated with a TEFRA proceeding, the Service is not in a position to compromise with a partner until all partnership items for all partners are settled for the years in litigation.
  2. Collection will not work an offer in compromise for one partner of a TEFRA partnership until all partnership issues for all partners have been resolved. To verify the status of examination use IDRS CC AMDIS to identify:
If... Then...
the Partnership Investor Control File (PICF) code on AMDIS is a five (5), it indicates that an investor with at least one open TEFRA key case linkage exists. 1. Advise the taxpayer that we cannot consider an offer in compromise until all TEFRA partnership issues have been resolved.

2. Attempt to secure a withdrawal letter. If the taxpayer refuses, then the case must be rejected with appeal rights.
The PICF code is seven (7), it indicates there is a closed TEFRA examination. 1. Verify with Examination that the assessment was made.

2. Include the assessment in the offer.

[5.8] 4.7  (02-04-2000)
Innocent Spouse Claim and Offer Investigation

  1. There will be situations in which a taxpayer simultaneously files an innocent spouse claim and an offer in compromise.
    1. Attempt a withdrawal of the offer and forward the innocent spouse claim to Examination.
    2. If the taxpayer does not withdraw the offer, attempt to have the taxpayer amend the doubt as to collectibility offer to a doubt as to liability offer and forward the offer and the claim to Examination.
    3. If the taxpayer does not withdraw or amend the offer, forward the innocent spouse claim to Examination and suspend the offer investigation pending the disposition of the claim.

[5.8] 4.8  (02-04-2000)
Combination Offer Processing

  1. It is possible that a taxpayer may submit an offer based on doubt as to collectibility, doubt as to liability, and effective tax administration. These combination offers will always be worked in Collection first.
  2. If all three categories are marked on Form 656 and the taxpayer does not meet the test for doubt as to collectibility but exceptional circumstances exist that allow consideration under effective tax administration:
    1. Load the case onto AOIC
    2. Prepare a memorandum to Examination through managerial channels with a recommendation to request expedite processing of the doubt as to liability and/or effective tax administration (detriment to voluntary compliance) issue.
    3. Attach a copy of Form 656.
      Once Examination completes the investigation, Collection will be responsible for generating and issuing all necessary closing documents.
  3. The Service is required to first determine whether doubt as to collectibility and/or doubt as to liability exist before we can consider an effective tax administration offer. (See IRM, Grounds for Effective Tax Administration)
  4. If doubt as to liability is not indicated as a consideration on Form 656, the liability issue does not have to be considered prior to initiating the effective tax administration investigation.
  5. These offers will be loaded on AOIC and should be closed when doubt as to collectibility or effective tax administration determination is finalized:
If... Then...
The offer is rejected and the taxpayer does not appeal bullet image Send the OIC, copy of the history, and appropriate attachments to Examination function.
bullet image Retain copy of offer, history, and all other documents related to doubt as to collectibility.
bullet image Add an AOIC history entry stating that the case is being sent to Exam and close the AOIC record.
bullet image Manually re-input TC 480 with jurisdiction code 2
bullet image Manually re-input CC STAUP on appropriate periods to status 71.
the rejection is appealed bullet image Send the offer to Appeals before sending it to Examination.
bullet image If the rejection is sustained by Appeals, close the AOIC record and follow the procedures where the taxpayer does not appeal the rejection to manually re-input TC 480, STAUP appropriate periods, and forward the case to Examination.
bullet image Note in the AOIC history that the case has been forwarded to Examination.
The offer is recommended for acceptance based on doubt as to collectibility. bullet image Process the acceptance using normal procedures.
bullet image It is not necessary to send any information to the Examination Division.
bullet image It is not necessary to amend the offer to remove the Doubt as to Liability reference.

[5.8] 4.9  (02-04-2000)
Identifying Cases Pending in Appeals

  1. When an offer is based in whole or in part on doubt as to liability including Trust Fund Recovery Penalty (TFRP) and the Appeals Office has determined the liability or the case is pending before the Appeals Office, the district director will forward the offer to Appeals for consideration.
  2. If an offer in compromise based on doubt as to liability is pending in the Appeals Office, the Appeals Office may call upon the district director to conduct any investigation deemed necessary to reach a conclusion on the merits of the case. These investigations should be conducted as expeditiously as possible.
  3. If an offer is submitted based only on doubt as to collectibility and there is an open case pending in Appeals:
    1. Defer investigation of the offer.
    2. Notify the Appeals Office and ask whether there is any objection to consideration of the offer.
    3. Appeals will respond within 30 days.
    4. The Appeals Office will inform Collection of any objection by memorandum.
If... Then...
no objections by Appeals Collection will investigate the offer.
the offer is recommended for acceptance 1. Notify the Appeals Office and request the assessment of the liability.
2. Mail the acceptance letter once the assessment is made.
the offer is rejected Notify Appeals.
The filing of an offer does not stay the running of the 90-day period set forth in a deficiency notice.

[5.8] 4.10  (02-04-2000)
Trust Fund Related to Offers

  1. If an offer is accepted from a corporation to compromise trust fund taxes, there is no basis for collection of any related TFRP assessment. Therefore the amount that must be offered to compromise a corporate employment tax liability must include an amount equal to what can be collected from the responsible person(s) in addition to what can be collected directly from the corporation.
  2. The statutory suspension on an offer submitted on behalf of a business to compromise employment tax will not extend the time for assessing the TFRP against an officer, employee, or other responsible person.
  3. Before beginning the Corporate offer investigation:
    1. Determine if the TFRP has been assessed.
    2. Complete the TFRP investigation following locally established guidelines, if it has not been completed. (
      Assessment of the TFRP may be held in abeyance pending the outcome of the offer investigation.)
    3. Verify ASEDs and protect if expiration is imminent
    4. Secure current Collection Information Statements from all responsible persons
  4. If the corporate offer is accepted, follow the chart below:
If... Then...
a cash offer notify the employee assigned the TFRP assessments to request a zero dollar adjustment and forward Form 3870 to the TFRP unit at SCCB
If... And the TFRP accounts are in... Then...
a corporate deferred payment offer the same D.O. as the corporate offer or in another D.O. which is serviced by the same service center and there are no other outstanding IMF liabilities for the TFRP TIN 1. Mail the TFRP TDAs to the Service Center offer unit (DOAO) 8500.) Attach the TDAs to the Form 3870.
2. Annotate in red on the Form 3870 "TSIGN TFRP accounts to 8500."
the same D.O. as the corporate offer or in another D.O. which is serviced by the same service center and there are other outstanding IMF liabilities
Annotate in red on the Form 3870, "Open Control Base" with literal "Corp OIC Pen" .
If... And the TFRP accounts are in... Then...
a corporate deferred payment offer another D.O. which is serviced by a different service center than the D.O. with the corporate offer and there are no other outstanding IMF liabilities

another D.O. which is serviced by a different service center than the D.O. with the corporate offer and there are other outstanding IMF liabilities
1. Request transfer of the TFRP TDAs from the other D.O. and attach to the Form 3870. Upon receipt mail to the S.C.

2. Annotate in red on the Form 3870, "TSIGN TFRP accounts to 8500."

Annotate in red on the Form 3870, "Open Control Base" with literal "Corp OIC Pen" .
  • The sum of the amount to be paid on the Corporate offer and payments made on related TFRP assessments may exceed the total Corporate employment tax liability (for the same tax periods). If this situation exists:
    1. Have the Corporate officer(s) sign an irrevocable request to transfer their TFRP payments to the related Corporate liabilities
    2. Request the credit transfers per the above requests
    3. Secure full payment of the balance due from the Corporation
    4. Request a withdrawal of the Offer in Compromise
  • If an offer is accepted for a corporation and no Trust Fund Recovery assessments have been made, do the following:
    1. Secure Form 2751, Proposed Assessment of Trust Fund Recovery Penalty from each responsible person as a condition of the offer acceptance.
    2. Secure Form 2750, Extending the ASED to a date 2 years beyond the anticipated completion date of all terms and conditions of the offer; the applicable compliance provision; or any related collateral agreements, whichever is the latest date.
      No extension is necessary if a decision has been made that the TFRP would be uncollectible if assessed.
    3. Forward the Forms 2750, 2751 and the complete TFRP investigation file to the service center with the accepted offer file. If there is a default, this file will be returned to the district office for processing and assessment of the TFRP.

[5.8] 4.11  (02-04-2000)
Offers Related to Personal Liability for Excise Tax

  1. The following information pertains to receipt of an offer from a business which includes liabilities for unpaid fuel excise tax which is subject to personal liability provisions of IRC 4103.
  2. An acceptable offer must represent the maximum collection potential for the business and all persons who would be responsible for the Personal Liability for Excise Tax (PLET). The amount accepted from the business must include an amount equal to what can be collected from the responsible person(s) in addition to what can be collected directly from the corporation.
  3. If an offer in compromise is accepted from the business and no PLET has been assessed, there is no remaining basis for the assertion of the PLET liability on the part of the related taxpayers. If there are existing PLET assessments at the time the offer is accepted from a business, the Service may collect any unpaid tax from the responsible persons to the extent the tax was not paid by the business.
  4. Verify the correct ASED for potential Personal Liability for Excise Tax assessments. The ASED for the business will not apply to the assertion of the Personal Liability for Excise Tax.
  5. If an offer is to be accepted for a business and there are no Personal Liability for Excise Tax assessments, do the following:
    1. Secure a Form 9490, Waiver Extending Statutory Period for Assessment of Personal Liability for Excise Tax from each responsible person as a condition of the offer acceptance unless the PLET cannot be collected from that person.
    2. Extend the assessment statute 2 years beyond the anticipated completion date of all terms and conditions of the offer; including the applicable compliance provision; and any related collateral agreements.
    3. Assess the tax if a Form 9490 cannot be obtained from responsible individuals.

[5.8] 4.12  (02-04-2000)
Offers Related to Partnership Accounts

  1. The amount that must be offered to compromise a partnership tax liability must include maximum collection potential for the partnership and all general partners. Secure Collection Information Statements from the partnership and all partners before beginning your analysis.

[5.8] 4.13  (02-04-2000)
Streamlined Investigations

  1. In order to qualify for streamlined processing, the processable offer must meet the following criteria:
    1. The liability must be for personal income tax, penalty assessment, or employment tax owed by out-of-business sole proprietorships,
    2. The aggregate liability must be $50,000 or less (including accrued penalty and interest),
    3. The taxpayer(s) must be wage earner(s) or self-employed with no employees (i.e., no current 941 filing requirement), and
    4. Real property owned must be limited to personal residence only.
  2. Follow IRM, Initial Contact and Follow-up Action Timeframes.
  3. While awaiting the reply, complete the case building actions listed below. Query the following IDRS or CFOL command codes:
    1. IRPTRO--obtain online IRP information for the last three years
    2. AMDIS--If open audit indicators, contact Exam Division to resolve
    3. UNLCER--check for co-obligor when debts include TFRP
    4. RTVUE--note AGI for the last three years. Verify income and expenses reflected on the CIS (See 5.2 for more details)
    5. MFTRAX--order for all periods included on the offer for attachment to Form 7249 (order only if you believe the MFTRA will still be current at the time the offer is accepted)
  4. If the taxpayer fails to respond to the Additional Letter 3, follow the procedures under IRM 4.14, Return Procedures for Streamline Offer Investigations.
  5. Conduct research of motor vehicle information and real property records to determine property ownership. Search the external (DMV, REDI check) and internal locator sources (including CFOL and other IDRS command codes) to verify financial information submitted by taxpayers.
  6. No field calls will be made to complete the evaluation of streamlined offers. Complete internal and external locator sources to evaluate the offer. If locator sources are not available and property ownership cannot be determined using CFOL and other IDRS command codes, the taxpayers should be contacted to provide information to value and confirm ownership of the assets., i.e., appraisals, pictures of assets, comparable sales, etc.
  7. Upon receipt of the response to the document request, analyze all information received and verify the CIS data. Complete the Asset/Equity Table (AET) and Income/Expense Table (IET) to calculate the required minimum offer amount (Exhibits 4-1 and 4-2). Contact the taxpayer by phone to secure any additional information needed to reach a decision regarding the offer. Follow-up with the Additional Information Letter 3, if applicable.
  8. If the offer is acceptable:
    1. Complete the OIC Recommendation Report (Exhibit 4-3 ). ICS districts should use the Offer Recommendation Sheet, Form 658, available on the ICS macros. Attach the AET and IET to the report.
    2. Prepare From 7249 and the acceptance letter.
  9. If the offer must be increased:
    1. Contact the taxpayer by phone to advise of the minimum amount that will be recommended for acceptance. Review your calculations with the taxpayer and upon request, send the AET and IET to the taxpayer for review. If you are unable to contact the taxpayer by phone, send the tables and Form 656 with an "increase amount letter" (Exhibit). Set a reasonable deadline for the taxpayer to amend the offer. Explain the independent review and appeal process.
    2. If the taxpayer cannot or will not increase the offer to the minimum amount, complete the OIC Recommendation Report, Form 1271, and generate the AOIC rejection letter. Route through your manager for independent review. Do not sign or date the rejection letter.
  10. Follow IRM section 7.5 when the case is received from the independent reviewer. If there is a deposit, explain the merits of having any deposit made with the offer applied to the outstanding liability. If you cannot contact the taxpayer by phone, send a letter advising of your findings.

[5.8] 4.14  (02-04-2000)
Return Procedures for Streamline Offer Investigations

  1. The offer will be returned to the taxpayer without appeal rights. See IRM 7.4.1.
  2. In returned cases, complete the following steps:
    1. Update the MFT screen with the current balance tax, penalty, and interest for each tax period identified on Form 656 to ensure accuracy.
    2. Generate Form 1271 on AOIC
    3. Prepare Form 658, OIC Recommendation Report (on ICS) and summarize the following: The reason the offer is being returned, Information concerning the disposition of any deposit, and Case resolution actions initiated or a recommendation for resolution.
    4. Generate the Return Letter on AOIC which should show the reason(s) for the return.
    5. The appropriate delegated official(s) should sign and date Form 1271 and sign but not date the Return Letter. Attach the original Form 658 to the Return Letter and retain a copy in the case file.

[5.8] 4.15  (02-04-2000)
Independent Review of Return Offers

  1. The case file should be forwarded to the independent reviewer only if the reason for the return was due to the taxpayer's failure to provide financial information.

[5.8] 4.16  (02-04-2000)
Case Closing Actions for Returned Streamlined Offers

  1. Annotate "returned" in the upper portion of Form 656. The offer specialist or examiner should initial the copy providing the date the offer was returned to the taxpayer.
  2. Close the case on AOIC using disposition code 10.
  3. The closed file should be retained in the district and must include copies following documents:
    • Return letter
    • Form 656
    • Form 1271
    • Form 658
    • History sheets related to the offer.

Exhibit [5.8] 4-1  (02-04-2000)
Asset/Equity Table (AET)

NAME_____ EIN/SSN_____

Exhibit [5.8] 4-1  (02-04-2000)
Asset/Equity Table (AET)

Cash/Bank Account(s)        
Offer Deposit        
Loan Value Life Insurance        
Real Estate        
Furniture/Personal Effects*        
Accounts Receivable        
Tools and/or Equipment**        
Present or Installment Value (see Income and Expense sheet attached)  

Exhibit [5.8] 4-1  (02-04-2000)
Asset/Equity Table (AET)

* IRC 6334(a)(2) allows an exemption of $6,360 for fuel, provisions, furniture and personal effects.
** IRC 6334(a)(3) allows an exemption of $3,180 for tools of the trade.

Exhibit [5.8] 4-2  (02-04-2000)
Income/Expense Table (IET)

The Internal Revenue Service uses established National and Local standards for necessary living expenses when considering Offers In Compromise. Only necessary living expenses will be allowed. Other expenses such as charitable contributions, education, credit cards, and voluntary retirement allotments are generally not considered as necessary living expenses.
Total Income Necessary Living Expenses
Source Gross   Claimed Allowed
31. Wages/salaries (T/P) $ 42. National Standard Expense $ $
32. Wages/salaries (spouse)   43. Housing and Utilities    
33. Interest -- Dividends   44. Transportation    
34. Net business income (from Form 433-B)   45. Health Care    
35. Rental Income   46. Taxes    
36. Pension (T/P)   47. Court ordered payments    
37. Pension (spouse)   48. Child/dependent care    
38. Child support   49. Life insurance    
39. Alimony   50. Secured or legally perfected debt (specify)    
40. Other   51. Other expenses (specify)    
41. Total Income $ 52. Total Expenses $ $
(Line 41 minus line 52) NET DIFFERENCE $
53. Net difference times (a, b, or c) = Amount that could be paid from future income:
_______ x_______ =_______
a) If taxpayer is making a cash offer (offering to pay in 90 days or less) multiply the amount in line 53 times 48 or the number of months remaining on the statute.
b) If the taxpayer is making a short term deferred payment offer, (offering to pay within 2 years) multiply the amount in line 53 times 60 months or times the number of months remaining on the collection statute, whichever is shorter.
c) If the taxpayer is making a deferred payment offer (offering to pay over the life of the statute), use the Deferred Payment Offer Chart to determine the number of months.
Total offer must equal sum of equity in assets and amount that could be paid from future income unless special circumstance considerations have been approved.

Exhibit [5.8] 4-3  (02-04-2000)
Offer in Compromise Recommendation Report

Exhibit [5.8] 4-3 (Cont.)  (02-04-2000)
Offer in Compromise Recommendation Report

Internal Revenue Manual  

Hndbk. 5.8 Chap. 4 Evaluation of Offers

[Click for Text Only Version ]


11/02/2000 09:29:40 EST

Source of Above is IRS Handbook 5.8, Ch 4 11/2/2000

NOTE: See link to IRS Manual in left margin for current page reference

The above limited information is intended for informational purposes only.  If legal advice or other expert assistance is required, the services of a competent professional should be sought, and this general information should not be relied upon without such professional assistance. 

For assistance, please contact A. Nathan Zeliff, Attorney at Law








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