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Offers in compromise

An Offer in Compromise allows qualifying taxpayers to settle tax debt for less than the full amount owed. It is not available in every case, and the IRS applies strict financial tests. We help you assess whether an OIC is realistic before you invest time and fees.

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Doubt as to liability, collectibility, equity

Offers can be based on doubt as to liability, doubt as to collectibility, or effective tax administration. Most individual cases focus on collectibility—your income, assets, and allowable expenses under IRS tables.

The application package

A strong OIC includes complete financial disclosures, supporting documents, and a coherent narrative. Incomplete packages are often returned or rejected without consideration of the merits.

While an offer is pending

Collection activity is generally suspended during processing subject to certain exceptions. We explain how the timeline works and what compliance you must maintain while the IRS reviews your offer.