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OIC Guidelines

Rejection of an Offer in Compromise

If Treasury determines that an offer in compromise submission does not meet the criteria as set forth by the specific grounds, the submission may be rejected.

  1. The offer in compromise may be rejected if Treasury determines that the offer was submitted solely for purposes of delaying collection of the tax debt or where Treasury determines the need to issue a jeopardy assessment.
  2. An offer in compromise is not rejected until Treasury sends a Notice of Rejection of Offer in Compromise letter to the taxpayer and any designated third-party representative rejecting the offer and stating the reasons for rejection.
  3. Except for the opportunity for an independent administrative review by Treasury, a rejection of an offer in compromise, in whole or in part, is final and not subject to further challenge or appeal to any tribunal or court.
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