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If Treasury considers my offer in compromise application ineligible, can I appeal to the Court of Claims, Tax Tribunal or request an Independent Administrative Review?

No, you may not appeal if Treasury determines your offer in compromise application is ineligible. You may be eligible to submit a new offer. Please visit to review the Guidelines for Offer in Compromise Program for more information on the eligibility requirements for submitting an offer in compromise and the requirements for review of an offer in compromise.