Hardship Offer in Compromise
The Internal Revenue Service has adopted a new type of Offer in Compromise. It's basis is
Effective Tax Administration
This means that virtually anyone who has a hardship deemed by that taxpayer to be a barrier to paying the taxes claimed can file an Offer in Compromise and claim the money is required to minimize or relieve the hardship rather than go to the Government.
Standards at the IRS have not yet been set to
determine the hardship required to pass muster on this new type of
offer, but several have already been approved. Appeals has
been involved in many of them and, in fact, recommended the tactic
to practitioners as a possible solution.