COMREP ¶ 71,221.009 Offers-in-compromise. (IRS Restructuring and Reform Act of 1998, , PL 105-206, 7/22/98)
35 IRM 57(10)(10).1
The Senate amendment prohibits the IRS from rejecting an offer-in-compromise from a low-income taxpayer solely on the basis of the amount of the offer.
Suspend collection by levy while offer-in-compromise is pending:
Procedures for reviews of rejections of offers-in-compromise and installment agreements:
Publication of taxpayer's rights with respect to offers- in-compromise:
Liberal acceptance policy:
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