Our tax firm is made up of former IRS Agents who use to process offers in compromise when employed by the IRS. As a matter of fact, we were instructors, managers and trainers for the IRS. Today were represent hundreds of taxpayers before the IRS. We are the very best resolution company because we do all the work our self.    954-492-0088

For the record about 45,000 OIC’s are filed every year. 25% of those get accepted by the IRS. Let us educate you about the process used by the IRS.
How to File an Offer in Compromise
What is an Offer In Compromise?
1. What You Must Know Before You File an Offer in Compromise
2.Do You Qualify for an Offer in Compromise?
The Form 656-B, Offer in Compromise Booklet  contains information about filing an offer in compromise, worksheets, and all forms necessary to file an offer in compromise.
When submitting an offer in compromise (OIC), taxpayers must use the most current version of Form 656, Offer in Compromise , or Form 656-L, Offer in Compromise (Doubt as to Liability) , depending on the basis of the offer in compromise. Taxpayers should file Form 656 when there is doubt that the liability could be collected in full through a lump sum or an installment agreement and file Form 656-L when it is believed that the tax liability is incorrect. Taxpayers may not file offers concurrently claiming both that the tax liability is incorrect along with an inability to pay the liability.
In most cases, taxpayers must submit Form 433-A, Collection Information Statement for Wage Earners and Self-Employed Individuals, and/or Form 433-B, Collection Information Statement for Businesses. Neither the Form 433-A nor Form 433-B is required when a taxpayer submits an OIC based solely as to doubt as to liability.

How Many Forms 656 and Application Fees are Required?
The general rule when determining how many offers and application fees are necessary is “one fee and form per entity”. The Form 656-B contains an Offer in Compromise Application Fee and Payments matrix to assist you in determining the number of Forms 656 and application fees required.
Examples:
A married couple owing the same joint income tax liability may file only one Form 656 listing the joint liability. One fee of $150 should be attached to the Form 656. A married couple opting to file separate offers to compromise the same joint liability may do so, but two $150 application fees will be required.
When a married couple owes a joint liability and one spouse also owes an individual (non-joint) liability, two OICs and two application fees are needed.
A divorced, separated or married couple living apart may still file one From 656 listing their joint liability and pay only one $150 fee as long as all the taxes owed are joint liabilities. Taxpayers in these situations that opt to file separate offers must pay a $150 application fee for each offer that is submitted for consideration.
These examples assume that the taxpayers do not meet one of the exceptions for paying the application fee: the OIC is filed under doubt as to liability or the taxpayer has completed and attached Form 656-A to Form 656.
Keys to Success in the Offer in Compromise Program:
Explore all collection options before submitting an offer in compromise
Complete the “Is Your Offer in Compromise Processable?” checklist located in the Form 656-B, Offer in Compromise Booklet.
Submit all required documentation
Complete all items on Form 656, Offer in Compromise
Include all required fees and payments
Be current with all filing and paying requirements (estimated taxes and federal tax deposits) and remain current
Respond promptly to all requests for additional information
Complete all items on Form 433-A or Form 433-B
Where to File Form 656
Residents of: Alaska, Arizona, California, Colorado, Hawaii, Idaho, Kentucky, Louisiana, Mississippi, Montana, Nevada, New Mexico, Oregon, Tennessee, Texas, Utah, Washington, Wisconsin or Wyoming:
If you are a wage earner, retiree, or a self-employed individual without employees; then mail Form 656 and all attachments to:
Memphis Internal Revenue Service
Center COIC Unit
PO Box 30803 AMC
Memphis, TN 38130-0804
If you are other than a wage earner, retiree, or self-employed individual without employees; then mail Form 656 and all attachments to:
Memphis Internal Revenue Service
Center COIC Unit
PO Box 30804, AMC
Memphis, TN 38130-0804
Residents of: Arkansas, Connecticut, Delaware, District of Columbia, Florida, Georgia, Illinois, Indiana, Iowa, Kansas, Maine, Maryland, Massachusetts, Michigan, Minnesota, Missouri, Nebraska, New Hampshire, New Jersey, New York, North Carolina, North Dakota, Ohio, Oklahoma, Pennsylvania, Puerto Rico, Rhode Island, South Carolina, South Dakota, Vermont, Virginia, West Virginia, or have a foreign address:
If you are a wage earner, retiree, or a self-employed individual without employees; then mail Form 656 and all attachments to:
Brookhaven Internal Revenue Service
Center COIC Unit
PO Box 9007
Holtsville, NY 11742-9007
If you are other than a wage earner, retiree, or a self-employed individual without employees; then mail form 656 and all attachments to:
Brookhaven Internal Revenue Service
Center COIC Unit
PO Box 9008
Holtsville, NY 11742-9008
Where to File Form 656-L (Doubt as to Liability)
Brookhaven Internal Revenue Service
COIC Unit
PO Box 9008
Holtsville, NY 11742-9008
In addition to accessing the Form 656 and Form 656-L online, you may obtain it by calling the IRS toll free number 1-800-829-3676 or by visiting your local IRS office.
Fresh Start Tax is one of the premier tax resolution firms in the country. We deal with all types of cases, individuals, business and high dollar corporate entities. We have a staff that specializes in every type of case. Some of our specialties include the following:

• Immediate Tax Resolution and Representation

• Offers in Compromise and Settlement

• Back Taxes/  Unfiled or Never filed tax returns

• Bank or Wage Levy Garnishments

• Letters of Intent of Notice to Levy

• IRS Tax Audits
• Hardship, part pay agreements

• State Sales Tax problems and Resolution

Our company resume:

• Our staff  has over 140 years of professional tax representation experience
• On staff are Board Certified Tax Attorney’s, CPA’S, former IRS Agents, Managers and Instructors.
• Former STATE Department of Revenue Manager and Instructor.
• We are extremely moral and ethical in ALL our business dealings
• We have the highest rating by the Better business Bureau
• We are fast, affordable and economical
• We are licensed to practice in all 50 States
• We put a premium on client communication.