IRStaxoffer in compromisepovertyconcentrated povertyEITCOICTreasuryInternal Revenue Code section 7122 provides that "the Secretary may compromise any civil or criminal case arising under the internal revenue laws . . . ." ThisDugan, Joseph C
EXECUTIVE SUMMARY * When pursuing collection alternatives for clients with a tax debt, practitioners may be most familiar with the "doubt as to collectibility" rubric for making an offer in compromise (OIC) to the IRS. Other grounds for an OIC and associated strategies, however, should also be...