As a former IRS agent and teaching instructor I was commissioned by Internal Revenue Service not only to work the offer in compromise program but to teach the program to new IRS agents. As a former agent I accepted offers in compromise and today I submit offers and compromises.

Here is rarely known fact about the offer in compromise,  all accepted offers in compromise are open to public inspection.

The offer in compromise is an agreement between the taxpayer and the Internal Revenue

IRS is authorized to settle taxes  on one of three grounds.

Number one, the doubt of the tax liability, Number two doubt as too the collectibility and number three can  to promote effective tax administration.

If you clearly want to have your offer accepted it is wise to use a former IRS agent and experience tax firm in offers in compromise. There is a very unique expertise you have because you have to fit the IRS structures and methodologies to get an offer in compromise approved. If you are contemplating filing an offer in compromise you may want to talk to Michael D Sullivan at our firm and IRS tax specialist and teaching instructor of the offer in compromise

History of the OIC

In the early 1950s, an employee was indicted for taking bribes from a taxpayer seeking to settle their outstanding tax liability debt.

Pres. Truman directed the Internal Revenue Service to open for public inspection all accepted offers in compromise.

Since that time the number of offers accepted has grown from a few hundred to 25,000 annually are accepted.

To view an offer in compromise file a taxpayer must make an appointment in advance.

Files are stored at one of eight  based locations,

Taxpayer’s geographical reference the sites include :

1. Denver

2.Colorado

3. Laguna Niguel California,

4.St. Paul Minnesota,

5.Nashville Tennessee,

6.Buffalo New York,

7.Pittsburgh, Pennsylvania,and

8.Plantation, Florida.

Right now the offer in compromise program is only available on paper-based public inspection and not electronic format recommendation.

Only one individual reviewed the public inspection files last year and no one reviewed the files at all for the first half of 18.

The Internal Revenue Service at this time is looking at recommendations to make these files available through electronic transmission but the details have currently not been worked out.

If you have questions about an offer in compromise, call former IRS agents, managers, and teaching instructors that know the system.

Former IRS Agent + Offers in Compromise Are Open For Public Inspection