- Instructor: Attorney Bob Schaller
- Lectures: 1
- Quizzes: 1
IRS Terminating a Pending Offer.
An Offer in Compromise application can be “terminated” while the IRS is considering the application. A “termination” is defined as a closing of the Offer in Compromise application review process due to the death of the taxpayer. IRM § 18.104.22.168.6(1) (12-20-2018). The IRS must terminate its consideration of an offer upon the death of the taxpayer. IRM § 22.214.171.124(1) (10-07-2016). The date of termination is the taxpayer’s date of death. IRM § 126.96.36.199(1) (10-07-2016).
Terminating a Pending Offer