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Appeal a rejected OFFER IN COMPROMISE (OIC) - Online Self-Help Tool (START)

My OIC was rejected. Should I request an appeal?

This online self-help tool is designed to assist you in deciding whether to request an appeal for a rejected OIC.


Before you begin...
This tool is for you if the following statements apply:
  • You received a 30-day letter rejecting an OIC,
  • You are a W-2 wage earner,
  • You do not own rental property, and 
  • You are not self-employed.

If this tool does not fit your needs, consult the requesting an OIC appeal overview, to learn more about Form 433-A, Collection Information Statement for Wage Earners and Self-Employed Individuals, the IET and AET worksheets, required attachments and financial standards.
Refer to Preparing a Request for Appeal if you only need information on how to submit a request for an appeal.

Telephone Assistance
  • Toll-free customer service:
    1-800-829-1040
    1-800-829-4059 for TTY/TDD
  • Contact the person listed on your 30-day letter 

START SELF-HELP TOOL


Have the following documentation handy when using this tool:
  • The 30-day letter rejecting the OIC.
  • Worksheets (If you did not receive the worksheets with the rejection letter, contact the person whose name is on the letter for a copy.)
    • Income/Expense Table (IET)
    • Asset/Equity Table (AET)
  • Form 656, Offer in Compromise. (Don't have your copy? Use this blank Form 656-B while you go through the tool.)
  • Form 433-A, Collection Income Statement for Wage Earners and Self-Employed Individuals that you submitted to the IRS with your Form 656, Offer in Compromise. (Don't have your copy? Use this blank Form 433-A while you go through the tool.)

Note:  Throughout the self-help tool, where a Form 433-A or 433-B is mentioned, the Form 433-A (OIC) and 433-B (OIC) may also be used.

Remember you have 30 days from the date of the rejection letter to file your request for an appeal. If you request an appeal and are not able to reach an agreement with the Officer of Appeals, you may be eligible for consideration of post-Appeals mediation under Rev. Proc. 2014-63.