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Do I have to make any payment with an Offer in Compromise?

 

A: An OIC submitted as a lump sum cash offer, must include the $150 application fee and a nonrefundable payment of 20 percent of the offered amount, with the balance to be paid in no more than 5 installments from the notice of acceptance.

An OIC submitted as a periodic payment offer (short term or deferred) must include the $150 application fee and a nonrefundable initial proposed periodic payment with the offer. The remaining proposed periodic payments must continue to be made while the offer is being evaluated.


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