Because payment of the fee reduces the acceptable OIC amount, most
taxpayers will not experience any additional financial hardship as a result of
the fee. However, for some taxpayers the $150 fee may exceed their ability to
pay. The IRS believes that the exception to the fee for taxpayers whose
income is at or below poverty will protect such taxpayers. The IRS intends to
monitor this issue and adjust the amount of the exception if it appears there
are a number of taxpayers who cannot pay even the amount of the fee for an OIC.
