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Offer in Compromise Questions
Application Fee Questions
203
Who will have to pay this application fee?
All taxpayers who submit a Form 656, "Offer in Compromise,"
postmarked November 1, 2003, and thereafter, must pay the $150 fee, except in
two instances:
- The OIC is submitted based solely on
"doubt as to liability;" or
- The taxpayer's total monthly income
falls at or below income levels based on the Department of Health
and Human Services (DHSS) poverty guidelines.
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