
Attorney Bob Schaller
Bob has been practicing law for over 35 years and brings his skills and insight into every course. He is admitted to practice before the United States Supreme Court, the United States Tax Court, the United States Court of Appeals for the Seventh Circuit, and the Illinois Supreme Court. He authored the 654-page book titled "IRS Offer in Compromise, Installment Agreements & Innocent Spouse Relief: A Treatise for Tax Professionals."
OIC 121: Rejecting a Pending Offer
“Rejecting” a Pending Offer. The IRS can “reject” a processable Offer in Compromise application for many reasons. The IRS defines […]
$99OIC 122: Accepting a Pending Offer
“Accepting” a Pending Offer by the IRS. The decision whether to “accept” an offer to compromise is within the IRS’ discretion […]
$99OIC 123: Taxpayer’s Duties Post-Acceptance
Taxpayer’s Duties Post-Acceptance. A Taxpayer has cause to celebrate the IRS’ decision to accept his/her offer to compromise the back-taxes. […]
$99OIC 124: Default After Acceptance
Default After Acceptance. A taxpayer must honor all terms set forth in the Form 656 agreement. Form 656, Section 7, […]
$99OIC 125: Tax Refunds
Tax Refunds. The IRS keeps any tax refund emanating from overpayment of any tax or other liability due through the calendar year […]
$99OIC 126: Appellate Rights
Appellate Rights Relating to OICs. This course discusses appellate rights in the Offer in Compromise context. Appellate rights are better understood […]
$99OIC 127: Levy Affected by OIC
Levy Affected by OIC. Taxpayers are not protected from the IRS collection apparatus while contemplating or completing an Offer in […]
$99OIC 128: OIC Affects an Installment Agreement
Installment Agreements Affected by OIC. Is a taxpayer required to continue making installment agreement payments if the taxpayer plans on filing an […]
$99OIC 129: Trust Fund & Trust Fund Recovery Penalty
Trust Fund & Trust Fund Recovery Penalty. Federal law requires employers to withhold certain taxes from their employees’ pay. Each […]
$99OIC 130: Criminal Restitution Issues
Criminal Restitution Issues. Taxpayers may submit an Offer in Compromise application to resolve criminal penalties. The Secretary of the Treasury […]
$99OIC 131: Miscellaneous OIC Issues – Part 1
Miscellaneous Offer in Compromise Issues – Part 1. Attorneys are authorized to represent taxpayers before the IRS on collection matters, […]
$99OIC 132: Miscellaneous OIC Issues – Part 2
Miscellaneous Offer in Compromise Issues – Part 2. Attorneys are authorized to represent taxpayers before the IRS on collection matters, […]
$99











