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Rejection

Rejection

Next Steps

If Rejected

the taxpayer and/or third-party representative will be notified that:

  • their offer was rejected by way of a Notice of Rejected Offer in Compromise, detailing the reasons why Treasury rejected the offer;
  • their initial payment made with the application will not be refunded but applied to the debt and collection activity will begin; and
  • an independent administrative review (IAR) can be submitted.
A rejected OIC cannot be amended. Please consult the guidelines if you are planning to reapply.
OIC determinations can not be appealed by any tribunal or court.
Business person reviewing paperwork

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.

Request an IAR