Offer in Compromise
Doubt as to Liability
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You Don't Actually Owe
Did the IRS assess a tax against you that you do not really owe? Did you miss all deadlines for responding, and for appeals? You may be a candidate for an Offer in Compromise – Doubt as to Liability (the OIC – DATL is outlined in IRM 5.19.24).
This type of Offer in Compromise (OIC) is similar to an Audit Reconsideration, but can be faster. A disadvantage of the OIC – Doubt as to Liability is that you have to offer to pay something, so you cannot get a refund.
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