However, statistically, the odds of getting a compromise offer from the IRS are quite low. Liability doubt occurs when there is a genuine dispute over the existence or amount of the correct tax debt under the law. If you have legitimate doubts that you owe part or all of the tax debt, you should complete a PDF of Form 656-L, Commitment Offer (Liability Question). The taxpayer has sufficient assets to meet the tax obligation.
The taxpayer provides full-time care and assistance to her dependent child, who has a serious long-term illness. It can be difficult to get an offer approved. The IRS rejects most OIC requests. To convince the Internal Revenue Service to pay off your tax debt for less than you owe, you must show that the offer is the most you can afford.
