Who has to pay the application fee, and the lump-sum and periodic payments?
All taxpayers who submit a Offer in Compromise postmarked November 1, 2003, and thereafter, must pay the $150 fee, and the 20% lump-sum or periodic payments except in two instances: The Offer In Compromise is submitted based solely on “doubt as to liability”. The taxpayer’s total monthly income falls at or below income levels based on the Department of Health and Human Services (DHSS) poverty guidelines.
Related Questions
- What happens if I submit an application fee, or lump-sum deposit payment or periodic payment, and find that I have insufficient funds in my account to cover the check?
- What happens to the Offer In Compromise and the application fee and 20% deposit or periodic payments, after I send it to the IRS?
- Who has to pay the application fee, and the lump-sum and periodic payments?
