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Offer in Compromise Questions
Offer Determinations
404
Will I be entitled to receive tax refunds if my OIC is accepted?
As additional consideration beyond the amount of the
taxpayer's offer, the IRS will keep any refund, including interest
due, because of an overpayment of any tax or other liability, for
tax periods extending through the calendar year the IRS accepts an
OIC. Refer to
OIC Contractual Terms, Item (g).
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