- Instructor: Attorney Bob Schaller
- Lectures: 4
- Quizzes: 1
Taxpayer “Withdrawing” a Pending Offer.
An Offer in Compromise application can be “withdrawn” by the taxpayer while the IRS is considering the application. The withdrawal of an application closes the Offer in Compromise application review process. There are two kinds of withdrawn offers: voluntary and mandatory. IRM § 5.8.7.4(1) (09-23-2008).
Curriculum
- 5 Sections
- 4 Lessons
- Lifetime
Expand all sectionsCollapse all sections
- Video Overview1
- Voluntary Withdrawals1
- Mandatory Withdrawals1
- Closed Offer Reopened Upon IRS Error1
- Quiz1
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