A taxpayer who cannot pay an IRS balance in full can offer less, and the IRS may accept it after checking the number against the taxpayer's finances. Dimov Tax gives offer in compromise help from the first transcript pull to the IRS decision.
A CPA checks your IRS balance and finances before quoting the offer package.
Call (866) 681-2140
Application fee, waived for qualifying low income individuals and doubt as to liability offers.
The IRS requires on time filing and payment for this long after it accepts a collectibility or effective tax administration offer.
Share of a lump sum offer paid upfront, unless the taxpayer qualifies for the low income waiver.
10,000+ successful tax filings
3,000+ five star reviews
Federally Enrolled IRS Agents on staff
7am to 8pm seven days a week
A taxpayer must have an IRS bill for at least one debt in the offer and meet these conditions:
The taxpayer has filed all required federal returns.
The taxpayer has made required estimated tax payments this year.
A taxpayer in an open bankruptcy case cannot apply.
An employer has made its federal tax deposits for the current quarter and the two before it.
Taxpayers can run the IRS offer in compromise pre-qualifier for a first answer. We run the same test against IRS transcripts and bank records, because the taxpayer types the figures into the tool.
For a collectibility offer, the IRS measures reasonable collection potential: what it could collect from the taxpayer's assets and future income. The IRS converts that into a minimum offer amount in the Form 656 booklet.
We build the figure on Form 433-A (OIC) for individuals and Form 433-B (OIC) for businesses. The IRS counts each asset at 80 percent of its market value, less any loan against it, before adding the equity. On the Form 433-A OIC, the taxpayer adds that equity to the monthly income left after allowed expenses, multiplied by 12 or 24.
Illustration only. Assumes a single wage earner and the IRS's allowed expense figures.
The IRS accepted 5,464 offers and received 38,797 in fiscal year 2025. The two counts cover different offers, so dividing one by the other gives no applicant acceptance rate.
Source: IRS Data Book, collection activities.
We test an offer against the IRS formula before you pay the application fee, so we rework or replace a weak offer first.
An offer still pending 24 months after the IRS receives it is accepted by law, and the IRS can decide at any point before then. The IRS pauses that count while a court case over the same tax is open.
While it reviews the offer, the IRS stops levies and extends the collection period.
The IRS may still file a notice of federal tax lien during review, and taxpayers without a low income waiver keep making periodic offer payments. We track each IRS document request against its deadline.
We file Form 2848 and pull the account, return and wage and income transcripts to see what the IRS sees.
A CPA builds the reasonable collection potential and sets the offer amount.
We prepare Form 656 with the right Form 433 and the supporting documents, and set the fee and first payment.
We handle the examiner's questions and walk you through the decision letter, including the appeal route after a rejection.
We start with a fixed fee diagnostic. Bring three months of bank statements and the latest pay stubs.
The IRS keeps any refund for tax assessed before the acceptance date.
The IRS generally releases the federal tax lien within 45 days after it receives and verifies the final payment.
If the IRS finds you can pay in full within the collection period, it generally rejects a collectibility offer. We file any missing returns first, then look at other forms of tax debt settlement:
There's an old saying: "Never act as your own lawyer." I would add to that "Never talk to the IRS or state tax agency, always hire an enrolled agent or CPA to do it for you." Dimov's team has saved me so much time, aggravation, and anxiety.
A CPA quotes each stage of offer in compromise help before it starts. What we price against:
One wage earner with filed returns is the light end; we quote more for a business, missing years or several accounts to document. These are the factors, not a quote.
The IRS keeps charging interest on the unpaid balance. Send the latest IRS notice, and a CPA quotes the fixed fee diagnostic before any work starts.
Call (866) 681-2140

Reviewed by George Dimov, CPA. Certified to practice in all 50 states. 20+ years in accounting and consulting. Profile