Wednesday, March 23, 2011

There may occasions where a taxpayer or representative may request expedited processing of their Offer in Compromise due to an emergency or perceived emergency situation. Situations that may warrant expedited case processing include: A contract or business agreement requiring the taxpayer, as a condition of the contract or agreement, to resolve the tax liability by a specific date; Availability of the money to fund the offer is limited to a certain time and aA terminal illness may affect the ability to complete the payment terms. See IRM (06--1-2010) Situations may arise that were not initiated by the taxpayer either via phone contact, fax or mail. Once identified that expedite processing may become necessary, follow (3) and (4) below and discuss with your manager. 2. Processing of Forms 656 must given priority consideration and handled expeditiously due to pending collection action. 3. Offers received with a request for expedited processing should be referred to management for a decision on whether or not expedited treatment is warranted. 4. If a decision is made to expedite offer processing, the manager should document the AOIC history, indicating the basis for the decision. The Form 656 should be clearly labeled at the top Emergency Processing Requested, and an immediate processability determination and assignment for investigation should be made. Every effort should be made to close the offer within 90 calendar days of receipt. In an attempt to bring the case to a prompt and timely resolution and to meet the special needs of the taxpayer, immediate contact should be made with the taxpayer to request any additional information needed. 5. If a decision is made not to expedite the case, the manager should document the basis for the decision on the AOIC history. Contact the taxpayer by telephone or correspondence explaining the basis for the decision. The case should be worked under routine processing. 888-712-7690

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