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Appeal a rejected OFFER IN COMPROMISE (OIC) - Online Self-Help Tool (21)

1st - Decide if you should dispute this item.

To determine the amount in dispute you will need (1) your Form 433-A, (2) the IET (Income/Expense Table) Worksheet sent to you with the rejection letter, (3) the Standard Transportation Expense Table (available online).

Follow these steps

  1. Identify the amount you used for transportation expense which includes ownership costs and operating costs on lines 35 and 36 of page 4 of your Form 433-A.
  2. Identify the expense amount shown for the transportation expense IET Worksheet.
  3. Compare the amounts. If the amount from the IET Worksheet is LESS than the amount from the Form 433-A transportation expense amount, then refer to the Standard Transportation Expense Table.
  4. Identify the allowable amount of ownership cost based upon the number of vehicles you own and the operating cost based upon the region where you reside and the number of vehicles you own using the Standard Transportation Expense Table.
    • Ownership Cost - For 2011 you are allowed $496 for your first car. If you have two cars, you are allowed another $496, provided both cars are needed for the health or welfare of your family or for the production of income. The maximum ownership cost allowed is $992.
    • Operating Costs - You figure this by going to the Operating Costs and Public Transportation Costs table and finding the region where you reside and then the number of cars you own.
    • Standard Transportation Expense - The ownership cost plus the operating cost equals the standard transportation expense.
    • Compare the Standard Transportation Expense Table amount to the transportation expense on the IET Worksheet. If the IET Worksheet amount is LESS than the Standard Transportation Expense Table amount, then you have a disputable difference and may consider an appeal.
  5. Compare the amount from your 433-A to the Standard Transportation Expense Table amount. If the amount from the Form 433-A for Transportation is GREATER than the standard transportation expense, then you may have a disputed item and may consider filing a request for an appeal. You must provide supporting documents to support your actual expenses and show that the excess was necessary for the health and welfare of you and your family or for the production of income.
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: 23-Jan-2017