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Appeal a rejected OFFER IN COMPROMISE (OIC) - Online Self-Help Tool (15)

1st - Review these examples.

You were asked to explain your special circumstances in Section 3 of Form 656. If you believe you have special circumstances but you did not explain them on your Form 656, your special circumstance may not have been considered.

Examples:

  • The taxpayer has assets sufficient to satisfy the tax liability, but has a dependent with a serious long term illness which prevents him/her from paying the full amount due and meeting his basic living expenses.
  • The taxpayer is retired and the only income he/she has is from a pension and an IRA. Use of the pension or IRA to satisfy the tax liability will leave him/her without adequate means to provide for basic living expense.
  • The taxpayer is disabled and lives on a fixed income. Full payment would not allow the taxpayer to meet basic living expenses.

If, after reviewing these examples, you are either certain you have a special circumstance or are unsure, you may wish to consider filing your request for an appeal. You should identify your special circumstance in the request for an appeal as well as provide documentation to support your special circumstances.

2nd - Do you need help in identifying the documents supporting your item(s) in dispute?

YES

3rd - Do you want assistance in identifying other disagreed items?

YES

For telephone assistance or more information on "Preparing a Request for Appeal" go back to the beginning.


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Page Last Reviewed or Updated: 19-Jan-2017