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Offer in Compromise

Offer in Compromise Doubt as to Collectibility (OIC-DATC)

Taxpayers that owe a tax debt and cannot pay it in full can enter into collection alternative agreements with tax authorities. When the taxpayer lacks the funds to pay the tax debt before the collection statute expiration date (CSED), the time available to collect on the tax, debtors may be able to enter into an Offer in Compromise Doubt as to Collectibility (OIC-DATC) agreement to settle their tax for less than they owe. A Notice of Federal Tax Lien (NFTL) may be filed when an OIC agreement is accepted depending on the factors involved.

Offer in Compromise Doubt as to Liability (OIC-DATL)

In this scenario the taxpayer disputes that they owe the tax assessed and can file to have the liability removed.