BROOKHAVEN INTERNAL REVENUE SERVICE – (866) 611-6191
PO Box 9007
Holtsville, NY 11742-9007
If the account is in the hands of a revenue officer, then the OIC should be filed through them.
- If the client has a appeal pending, file through them.
- This is the Best Option in most cases.
- If the OIC is filed through appeals, you usually have the option to file a Petition In Tax Court appealing their decision.
- This is the only way that a denial of an OIC receives: JUDICIAL REVNUE.
- Promptly reply to any requests for additional information with the timeframe specified. If you selected the option to make monthly payments, you must continue to make the payments during the evaluation of your offer, unless you qualify for the Low Income Certification. Failure to reply timely or make monthly payments may result in the return of your offer without appeal rights.
- If you offer is accepted, you must continue to timely file and pay your tax obligations that become due in the future. If you fail to file and pay any tax obligations that become due within the five years after your offer is accepted (including any extensions) your offer may be defaulted. If your offer is defaulted, you will be liable for the original tax liability, less payments made, and all accrued interest and penalties. An offer does not stop the accrual of interest and penalties.
- COLLECTION DIVISION OF THE IRS (SEVERAL BRANCHES)
- REVENUE OFFICERS
- POWERS OF ATTORNEY
- REQUESTING TRANSCRIPTS (3 BASIC TYPES)
- OFFERS IN COMPROMISE (OIC)
- THREE BASICS FOR AN OIC
- OFFERS BASED UPON DOUBT AS TO COLLECTIBILITY
- FORM 433 COLLECTION INFORMATION STATEMENT
- LUMP SUM CASH OFFER
- PERIODIC PAYMENT
- REMAINING STATUTE OF LIMITATIONS OFFER
- ITEMS TO INCLUDE WITH OIC
- SUBMITTING THE OFFER
- WHAT TO EXPECT AFTER FILING THE OIC
- DISCHARGING TAXES IN BANKRUPTCY AFTER REFORM
- TAX CLAIMS IN BANKRUPTCY
- LIENS AND CHAPTER 7
- ADVANCED HANDLING OF OIC AND BANKRUPTCY
- NON-LIABLE SPOUSE’S INVOLVEMENT
- LEVY RELEASES
- NON-COLLECTIBLE STATUS
- TYPES OF APPEALS
- COLLECTION APPEALS PROGRAM (CAP)
- INSTALLMENT AGREEMENTS (IA)
- PENALTY ABATEMENT