All sources · 1,722 documents · Table of contents · Collecting Process · Part 5 — Collecting Process · Chapter 8. Offer in Compromise
Internal Revenue Manual
Part 5 — Collecting Process · Chapter 8. Offer in Compromise
12 entries
IRM 5.8.1
Overview
IRM 5.8.2
Centralized Offer in Compromise Initial Processing and Processability
IRM 5.8.3
Centralized Offer in Compromise Transfers, Perfection, and Case Building
IRM 5.8.4
Investigation
IRM 5.8.5
Financial Analysis
IRM 5.8.6
Collateral Agreements
IRM 5.8.7
Return, Terminate, Withdraw, and Reject Processing
IRM 5.8.8
Acceptance Processing
IRM 5.8.9
Actions on Post-Accepted Offers
IRM 5.8.10
Special Case Processing
IRM 5.8.11
Effective Tax Administration
IRM 5.8.12
Independent Administrative Review