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OIC Guidelines

Withdrawal of an Offer in Compromise

  1. A taxpayer may withdraw an offer in compromise at any time prior to Treasury’s acceptance or rejection. An offer in compromise will be considered withdrawn when Treasury receives a documented request via phone call, email, letter or fax from the taxpayer or designated third-party representative withdrawing the offer.
  2. The required initial payment of $100.00 or 20% of the offer, whichever is greater, will be applied to the taxpayer’s outstanding tax debt and will not be returned or refunded to the taxpayer if the offer in compromise is withdrawn.
  3. Once an offer in compromise is withdrawn, Treasury may begin collection of the full tax debt.
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