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What is the purpose of form 5186 titled, "Request for Independent Administrative Review of Rejected Offer in Compromise?"

Independent Administrative Reviews are processed by Treasury’s Office of Legal Affairs. Staff inspects your original offer in compromise application and exclusively decides if Treasury personnel made any mistakes when rejecting your offer. On form 5186, you can only state why you believe that the rejection was the result of fraud, adoption of a wrong principle, or error interpreting the law by Treasury personnel.