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<title>IR-2012-53, IRS Announces More Flexible Offer-in-Compromise Terms to Help a Greater Number of Struggling Taxpayers Make a Fresh Start</title>
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<p class="MsoNormal"><i><font size="3" color="navy" face="Arial"><span style="font-size:12.0pt;font-family:Arial;color:navy;font-style:italic">IRS has flexible OIC terms for struggling taxpayers – no third party to pay for the services!
<o:p></o:p></span></font></i></p>
<p class="MsoNormal"><i><font size="3" color="#333399" face="Arial"><span style="font-size:12.0pt;font-family:Arial;color:#333399;font-style:italic"><o:p> </o:p></span></font></i></p>
<p class="MsoNormal"><i><font size="3" color="navy" face="Arial"><span style="font-size:12.0pt;font-family:Arial;color:navy;font-style:italic"> </span></font></i><i><font color="navy" face="Arial"><span style="font-family:Arial;color:navy;font-style:
italic">In
general, an OIC is an agreement between a taxpayer and the IRS that settles the taxpayer’s tax liabilities for less than the full amount owed. An OIC is generally not accepted if the IRS believes the liability can be paid in full as a lump sum or a through
payment agreement. The IRS looks at the taxpayer’s income and assets to make a determination of the taxpayer’s reasonable collection potential. OICs are subject to acceptance on legal requirements.<o:p></o:p></span></font></i></p>
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<p class="MsoNormal"><i><font size="3" color="navy" face="Arial"><span style="font-size:12.0pt;font-family:Arial;color:navy;font-style:italic">See the IRS Announcement below.
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<p><i><font size="5" color="navy" face="Mistral"><span style="font-size:18.0pt;
font-family:Mistral;color:navy;font-style:italic">Lori</span></font></i><font color="navy"><span style="color:navy">
<o:p></o:p></span></font></p>
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<p class="MsoNormal"><b><font size="2" face="Tahoma"><span style="font-size:10.0pt;
font-family:Tahoma;font-weight:bold">From:</span></font></b><font size="2" face="Tahoma"><span style="font-size:10.0pt;font-family:Tahoma"> IRS Newswire [mailto:irs@service.govdelivery.com]
<br>
<b><span style="font-weight:bold">Sent:</span></b> Tuesday, May 22, 2012 4:02 AM<br>
<b><span style="font-weight:bold">To:</span></b> Stieber Lori A<br>
<b><span style="font-weight:bold">Subject:</span></b> IR-2012-53, IRS Announces More Flexible Offer-in-Compromise Terms to Help a Greater Number of Struggling Taxpayers Make a Fresh Start</span></font><o:p></o:p></p>
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Relief</a><o:p></o:p></span></font></p>
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/ Consumer Alerts</a><o:p></o:p></span></font></p>
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Shelters</a><o:p></o:p></span></font></p>
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Topics..</a><o:p></o:p></span></font></p>
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<h3><b><font size="4" color="#001e5a" face="Times New Roman"><span style="font-size:13.5pt;color:#001E5A">IRS Resources<o:p></o:p></span></font></b></h3>
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& Enforcement</a><o:p></o:p></span></font></p>
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My Local Office</a><o:p></o:p></span></font></p>
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& Pubs</a><o:p></o:p></span></font></p>
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to File</a><o:p></o:p></span></font></p>
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<h3><b><font size="4" color="#001e5a" face="Times New Roman"><span style="font-size:13.5pt;color:#001E5A">Issue Number: IR-2012-53<o:p></o:p></span></font></b></h3>
<p><a name="Fifteenth"></a><strong><b><font size="3" face="Times New Roman"><span style="font-size:12.0pt">IRS Announces More Flexible Offer-in-Compromise Terms to Help a Greater Number of Struggling Taxpayers Make a Fresh Start</span></font></b></strong><br>
<br>
IR-2012-53, May 21, 2012<o:p></o:p></p>
<p><font size="3" face="Times New Roman"><span style="font-size:12.0pt">WASHINGTON — The Internal Revenue Service today announced another expansion of its "Fresh Start" initiative by offering more flexible terms to its Offer in Compromise (OIC) program that
will enable some of the most financially distressed taxpayers to clear up their tax problems and in many cases more quickly than in the past.<o:p></o:p></span></font></p>
<p><font size="3" face="Times New Roman"><span style="font-size:12.0pt">"This phase of Fresh Start will assist some taxpayers who have faced the most financial hardship in recent years," said IRS Commissioner Doug Shulman. "It is part of our multiyear effort
to help taxpayers who are struggling to make ends meet."<br>
<br>
Today’s announcement focuses on the financial analysis used to determine which taxpayers qualify for an OIC. This announcement also enables some taxpayers to resolve their tax problems in as little as two years compared to four or five years in the past.<o:p></o:p></span></font></p>
<p><font size="3" face="Times New Roman"><span style="font-size:12.0pt"><br>
In certain circumstances, the changes announced today include:<o:p></o:p></span></font></p>
<ul type="disc">
<li class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:
auto;mso-list:l0 level1 lfo1">
<font size="3" face="Times New Roman"><span style="font-size:12.0pt">Revising the calculation for the taxpayer’s future income.<o:p></o:p></span></font>
</li><li class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:
auto;mso-list:l0 level1 lfo1">
<font size="3" face="Times New Roman"><span style="font-size:12.0pt">Allowing taxpayers to repay their student loans.<o:p></o:p></span></font>
</li><li class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:
auto;mso-list:l0 level1 lfo1">
<font size="3" face="Times New Roman"><span style="font-size:12.0pt">Allowing taxpayers to pay state and local delinquent taxes.<o:p></o:p></span></font>
</li><li class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:
auto;mso-list:l0 level1 lfo1">
<font size="3" face="Times New Roman"><span style="font-size:12.0pt">Expanding the Allowable Living Expense allowance category and amount.<o:p></o:p></span></font>
</li></ul>
<p><font size="3" face="Times New Roman"><span style="font-size:12.0pt">In general, an OIC is an agreement between a taxpayer and the IRS that settles the taxpayer’s tax liabilities for less than the full amount owed. An OIC is generally not accepted if the
IRS believes the liability can be paid in full as a lump sum or a through payment agreement. The IRS looks at the taxpayer’s income and assets to make a determination of the taxpayer’s reasonable collection potential. OICs are subject to acceptance on legal
requirements.<br>
<br>
The IRS recognizes that many taxpayers are still struggling to pay their bills so the agency has been working to put in place common-sense changes to the OIC program to more closely reflect real-world situations.<br>
<br>
When the IRS calculates a taxpayer’s reasonable collection potential, it will now look at only one year of future income for offers paid in five or fewer months, down from four years, and two years of future income for offers paid in six to 24 months, down
from five years. All offers must be fully paid within 24 months of the date the offer is accepted. The
<a href="http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTIwNTIyLjc3MTU5MzEmbWVzc2FnZWlkPU1EQi1QUkQtQlVMLTIwMTIwNTIyLjc3MTU5MzEmZGF0YWJhc2VpZD0xMDAxJnNlcmlhbD0xNjk5OTMxNSZlbWFpbGlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmdXNlcmlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&127&&&http://www.irs.gov/pub/irs-pdf/f656b.pdf">
Form 656-B</a>, Offer in Compromise Booklet, and <a href="http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTIwNTIyLjc3MTU5MzEmbWVzc2FnZWlkPU1EQi1QUkQtQlVMLTIwMTIwNTIyLjc3MTU5MzEmZGF0YWJhc2VpZD0xMDAxJnNlcmlhbD0xNjk5OTMxNSZlbWFpbGlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmdXNlcmlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&128&&&http://www.irs.gov/pub/irs-pdf/f656.pdf">
Form 656</a>, Offer in Compromise, has been revised to reflect the changes.<br>
<br>
Other changes to the program include narrowed parameters and clarification of when a dissipated asset will be included in the calculation of reasonable collection potential. In addition, equity in income producing assets generally will not be included in the
calculation of reasonable collection potential for on-going businesses.<o:p></o:p></span></font></p>
<p><strong><b><font size="3" face="Times New Roman"><span style="font-size:
12.0pt">Allowable Living Expenses</span></font></b></strong><br>
The Allowable Living Expense standards are used in cases requiring financial analysis to determine a taxpayer’s ability to pay. The standard allowances provide consistency and fairness in collection determinations by incorporating average expenditures for basic
necessities for citizens in similar geographic areas. These standards are used when evaluating installment agreement and offer in compromise requests.<br>
<br>
The National Standard miscellaneous allowance has been expanded to include additional items. Taxpayers can use the miscellaneous allowance for expenses such as credit card payments and bank fees and charges.<br>
<br>
Guidance has also been clarified to allow payments for loans guaranteed by the federal government for the taxpayer's post-high school education. In addition, payments for delinquent state and local taxes may be allowed based on percentage basis of tax owed
to the state and IRS.<br>
<br>
This is another in a series of steps to help struggling taxpayers under the Fresh Start initiative.<br>
<br>
In 2008, IRS announced lien relief for taxpayers trying to refinance or sell a home. The IRS added new flexibility for taxpayers facing payment or collection problems in 2009. The IRS made changes to lien policies in 2011 and expanded the threshold for small
businesses to resolve tax issues through installment agreements. And, earlier this year, the IRS increased the threshold for a streamlined installment agreement allowing individual taxpayers to set up an installment agreement without providing a significant
amount of financial information.<o:p></o:p></p>
<p><font size="3" face="Times New Roman"><span style="font-size:12.0pt"><br>
<strong><b><font face="Times New Roman">Related Items:</font></b></strong><o:p></o:p></span></font></p>
<ul type="disc">
<li class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:
auto;mso-list:l1 level1 lfo2">
<font size="3" face="Times New Roman"><span style="font-size:12.0pt">Interim Guidance
<a href="http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTIwNTIyLjc3MTU5MzEmbWVzc2FnZWlkPU1EQi1QUkQtQlVMLTIwMTIwNTIyLjc3MTU5MzEmZGF0YWJhc2VpZD0xMDAxJnNlcmlhbD0xNjk5OTMxNSZlbWFpbGlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmdXNlcmlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&129&&&http://www.irs.gov/pub/newsroom/interim_guidance_memo_for_offer_in_compromise.pdf">
Memorandum for Offer in Compromise</a> <o:p></o:p></span></font></li><li class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:
auto;mso-list:l1 level1 lfo2">
<font size="3" face="Times New Roman"><span style="font-size:12.0pt"><a href="http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTIwNTIyLjc3MTU5MzEmbWVzc2FnZWlkPU1EQi1QUkQtQlVMLTIwMTIwNTIyLjc3MTU5MzEmZGF0YWJhc2VpZD0xMDAxJnNlcmlhbD0xNjk5OTMxNSZlbWFpbGlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmdXNlcmlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&130&&&http://www.irs.gov/pub/newsroom/irm5.8.5.5.1_incomeproducing_assets.pdf">Internal
Revenue Manual 5.8.5.5.1, Income-Producing Assets <br>
</a> <o:p></o:p></span></font> </li></ul>
<h3 align="center" style="text-align:center"><b><font size="4" color="#001e5a" face="Times New Roman"><span style="font-size:13.5pt;color:#001E5A">
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