What Is the Process If The IRS Does Not Accept My Offer In Compromise?
The IRS does not generally accept an OIC on the first submission. Once the IRS determines that it cannot accept an OIC, the taxpayer will be advised of the reasons behind the decision. The taxpayer is given an opportunity to submit additional information that might cause the IRS to reconsider its decision. However, no opportunity will exist if the taxpayer has the ability to satisfy the tax liability in full and has failed to specify special circumstances.
