TIPRA revamps OIC program.
| Position | IRS Update - Tax Increase Prevention and Reconciliation Act of 2005 - Brief article |
The IRS offer in compromise program has undergone big changes as a result of the Tax Increase Prevention and Reconciliation Act of 2005.
Taxpayers submitting new lump-sum offers now must make a 20 percent nonrefundable, up-front payment. And taxpayers submitting periodic-payment OIC also must make a nonrefundable, up-front payment, plus any other proposed payments that are due, while the IRS evaluates the offer.
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The IRS also has...
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