Course Tag: Offer Amount

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OIC 107: Offer Amount Formula

Offer in Compromise Offer Amount Formula. https://youtu.be/U4zEn2bHWC0 The three types of Offer in Compromise are as follows: (a) compromise based on “doubt as to collectibility”; (b) compromise based on “doubt as to liability”; and (c) compromise that promotes effective tax administration.  26 C.F.R. § 301.7122-1(b); Johnson v. Commission of Internal…
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