"Bruce Bennett" <304law[at]mindspring.com> wrote:

- quote -

There is a procedure in the manual called "Compromising an
existing compromise". It is done by writing a letter to
what used to be called Special Procedures. I would
*strongly* recommend doing this versus a default.

Look in the IRM OIC section for the citations.

Charles Markham


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Can an offer in compromise be revised after it's been
approved (say 8 months later when the taxpayer realizes he
can't make payments)?

If not, can a new offer in compromise be submitted for
approval after the taxpayer defaults?

If so, is there a particular form that needs to filed to
request a revised agreement, or do I just send a letter with
a copy of the old agreement attached and go from there?

Thanks, Bruce

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