This presentation reviews how to make an offer in compromise to the IRS and how this offer can result in a settlement for less than what is owed to the IRS. Sidney discusses how to qualify for an offer, the procedures and various steps to get to an offer and have the offer accepted and what happens if the court does not grant a remand.

1. Make The IRS An Offer It
Can’t Refuse
Presented by
Sidney Goldin, CPA

2. I. The Beginning
A. Return filing showing unpaid tax liability
1. IRS Notices (IRS Switch)
2. Final Notice (1058, CP 90, CP 297, LT 11)

3. I. The Beginning
B. Filing request for CDP hearing (Form 12153)
1. Evaluation of financial statements (Form 433-A
(OIC))
2. Selection of collection alternative
a. Installment agreement
b. Offer in compromise
c. Currently not collectible status (CNC)
d. Bankruptcy
3. Presentation of proposal to IRS settlement officer
(appeals)

4. I. The Beginning
C. Offer in compromise alternative to settlement
officer
1. Procedure
a. S.O. sends case to offer examiner
b. Offer case still under jurisdiction of IRS appeals
c. Offer examiner conducts independent evaluation of
case, recommendation to appeals officer, routes case
back to appeals , who has final say

5. I. The Beginning
D. Settlement officer communicates recommendation to
taxpayer's representative with decision to adopt or
disagree with examiner’s findings
1. Decision by taxpayer
a. Agree or disagree with appeals
b. If not in agreement, inform settlement officer
c. Settlement officer issues Notice of Determination
(N.O.D.)
d. Taxpayer has 30 days from date of N.O.D. to file tax
court petition
e. Free standing offers (no judicial review)

6. II. United States Tax Court
A. Hears all kinds of CDP cases, including CDPs with
offers attached
B. Requests for remand
1. Grounds for remand
2. Abuse of discretion standard
3. If remand agreed to by IRS counsel, request is to
remand to S.O. other than one who rendered
original decision
4. If no agreement by counsel, motions filed, hearing
held with judge to decide issue of remand

7. II. United States Tax Court
C. Remand granted by court or agreed to by counsel
1. Case returned to S.O. other than S.O. rendering
decision
2. Supplemental conference held with new S.O.
and supplemental N.O.D. issued accordingly
D. Remand not granted by court
1. Case proceeds to trial on the merits

8. III. Post Offer Problems
A. Failure to adjust client accounts to agreed
upon offer amount
B. Failure to release liens when offer paid

9. IV. Case Studies

10. If you have any questions
please feel free to contact
Sidney at:
214-635-2509
sgoldin@gppcpa.com