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Tax Library
US
Internal Revenue Manual
Part 8
Chapter 23

Chapter 23 - Offer in Compromise

Browse Chapter 23 - Offer in Compromise

in: Chapter 23 - Offer in Compromise

Previous Chapter 22 - Collection Due Process Next Chapter 24 - Collection Appeals Program and Jeopardy Levy Appeals

Section 1 - Offer in Compromise Overview Section 2 - Receipt and Control of Non-collection Due Process (cdp) Offers Section 3 - Evaluation of Offers in Compromise Section 4 - Acceptance, Rejection, Withdrawal and Default Procedures for Non-collection Due Process (cdp) Offers Section 7 - Doubt as to Liability

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