Independent Administrative Review (IAR)

Next Steps

What is an Independent Administrative Review?

If the taxpayer disagrees with the rejection, believing the rejection was the result of fraud, adoption of a wrong principle, or error of law by Treasury, they may request an IAR within 30 days of the date of the rejection letter.
Submit an IAR
When submitting an IAR send in:
- Form 5186 Request for Independent Administrative Review of Rejected Offer in Compromise;
- a copy of the rejection letter; and
- any additional pages detailing your reasons for disagreement with the rejection.
Do not send in:
- payments;
- original application materials; or
- amendments to your originally submitted application.
The IAR will be based on the documents submitted during the original OIC submission as well as your IAR documents.

Independent Administrative Review (IAR)