Internal Revenue Bulletin:  2003-36 

September 8, 2003 


Table of Contents

Rev. Proc. 2003-71 Rev. Proc. 2003-71

This procedure describes the process for submitting and resolving an offer in compromise with the Service. It describes the procedures for submitting an offer in compromise, including the form and content of an offer, when the offer becomes pending, when the offer is returned, when the offer is withdrawn, when the offer is accepted, and when the offer is rejected. Rev. Proc. 96-38 obsoleted.

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