Forms
Which 5181 Do You Need?
Doubt as to Collectability - Individual
"This is my personal debt."
"I have been assessed this debt as a corporate officer."
"I have an open business filed on my Schedule C."
"My business is closed."
Doubt as to Collectability - Business
"This is a tax debt for an open business and I am not self employed filing a Schedule C."
Doubt as to Liability
Federal OIC Acceptance
"The federal government accepted my OIC for the same tax types and periods."
Independent Administrative Review (IAR)
Taxpayers who disagree with Treasury's rejection may request an Independent Administrative Review within 30 days of the date of the rejection letter.