Is compliance no longer a processability criterion for OIC submissions?
Correct. Compliance is not considered to be a processability criterion for OIC initial submissions. If compliance is the only issue, the offer will be deemed processable. However, IRS will contact the taxpayer by either telephone or correspondence requesting the delinquent return(s), federal tax deposits or required estimated tax payment(s). A reasonable amount of time will be provided to the taxpayer to comply. Failure to comply will cause the IRS to return the offer to the taxpayer and retain the application fee, along with all TIPRA payments previously paid. The taxpayer will not have appeal rights to this decision.
A15. Correct. Compliance will no longer be a processability criterion for OIC initial submissions. If compliance is the only issue, the offer will be deemed processable. However, IRS will contact the taxpayer by either telephone or correspondence requesting the delinquent return(s), and/or the required estimated tax payment(s). A reasonable amount of time will be provided to the taxpayer to comply. Failure to comply will cause the IRS to return the offer back to the taxpayer and retain the application fee. The taxpayer will not have appeal rights to this decision.
Compliance is not considered to be a processability criterion for OIC initial submissions. If compliance is the only issue, the offer will be deemed processable. However, IRS will contact the taxpayer by either telephone or correspondence requesting the delinquent return(s), federal tax deposits or required estimated tax payment(s). A reasonable amount of time will be provided to the taxpayer to comply. Failure to comply will cause the IRS to return the offer to the taxpayer and retain the application fee, along with all TIPRA payments previously paid. The taxpayer will not have appeal rights to this decision.
YES. Compliance is no longer considered a processability criterion for OIC initial submissions. If compliance is the only issue, the offer will still be processed by the IRS. However, IRS will contact you by either telephone or correspondence requesting the delinquent return(s), federal tax deposits or required estimated tax payment(s). A reasonable amount of time will be provided to you to comply. Failure to comply will cause the IRS to return the offer to the taxpayer and retain the application fee, along with all TIPRA payments previously paid. The taxpayer will not have appeal rights to this decision.
