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Offer in Compromise Questions
Application Fee Questions
201
What is an offer in compromise user or application fee?
Federal agencies are authorized to establish charges for
services provided by the agency, called "user fees." The U.S. Office
of Management and Budget encourages agencies to implement these fees to recover
the cost of providing special services to some recipients that others do not
use. Accordingly, the IRS has established a user fee that will recover part of
the cost of processing and reviewing offer in compromise requests. The IRS has
chosen to call it an "application fee" because the fee is required when an OIC
application is submitted for consideration.
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