Course Tag: Independent Administrative Review

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OIC 121: Rejecting a Pending Offer

“Rejecting” a Pending Offer. The IRS can “reject” a processable Offer in Compromise application for many reasons.  The IRS defines “reject” as a non-acceptance recommendation of any OIC offer that includes appellate rights.  IRM § 5.8.7.1.6(1) (12-20-2018).  The rejection of an application closes the Offer in Compromise application review process. …
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