Course Tag: Trust Fund Liabilities


OIC 106: Is the OIC Offer “Processable?” – Part 2

Is the OIC Offer Submitted “Processable?” – Part 2. The IRS receives the taxpayer’s offer.  The first step it takes is to determine if the submitted offer is “processable.”  This issue is divided into two separate courses.  Part 1 addresses issue relating to the taxpayer’s ability to fully pay…