Offer in Compromise
A discretionary settlement program based on collectibility, liability, or effective tax administration.
Read the guide2026 UPDATE: We are reviewing guidance against current IRS publications, forms, and collection standards.
IRS programs
Eligibility and outcomes depend on your facts. These guides explain the governing rules, process, tradeoffs, and source material without promising a result.
A discretionary settlement program based on collectibility, liability, or effective tax administration.
Read the guidePayment arrangements with different qualification, documentation, and payment requirements.
Read the guideA temporary collection status for taxpayers whose allowable expenses leave no ability to pay.
Read the guidePotential relief from certain tax, interest, and penalties attributable to a joint return.
Read the guideA group of IRS collection policy changes, not a single application or blanket forgiveness program.
Read the guideAdministrative review and court pathways with strict procedural and filing deadlines.
Read the guide