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2005 Tax Amnesty: Offer in Compromise (OIC)

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Updated - March 4, 2005

  1. If I've already submitted an OIC, may I apply for amnesty?
  2. If I apply for amnesty, but cannot complete the requirements, may I apply for an OIC?
  3. Can I participate in amnesty on the eligible years and submit an OIC for the non-eligible years?
  4. My ex-spouse received an OIC and I remain liable for the balance. Can I participate in amnesty?
  5. My OIC was recently withdrawn and collection action on my account was deferred. May I participate in amnesty?
  1. If I've already submitted an OIC, may I apply for amnesty?

    You may apply for amnesty if your offer has not already been approved. Note: You cannot participate in both amnesty and OIC for the same tax years.

  2. If I apply for amnesty, but cannot complete the requirements, may I apply for an OIC?

    You may apply for an OIC if you default on amnesty. You cannot participate in both amnesty and OIC for the same tax years.

  3. Can I participate in amnesty on the eligible years and submit an OIC for the non-eligible years?

    Yes, but you must complete the amnesty requirements before we can approve your OIC.

  4. My ex-spouse received an OIC and I remain liable for the balance. Can I participate in amnesty?

    Yes, as long as the years are eligible for amnesty.

  5. My OIC was recently withdrawn and collection action on my account was deferred. May I participate in amnesty?

    Yes, the temporary deferral does not exclude you from the Amnesty Program.