SUBMITTING THE OFFER

BROOKHAVEN INTERNAL REVENUE SERVICE – (866) 611-6191

Center COIC Unit
PO Box 9007
Holtsville, NY 11742-9007

REVENUE OFFICER

If the account is in the hands of a revenue officer, then the OIC should be filed through them.

APPEALS DIVISION

  • 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.

IMPORTANT INFORMATION

  • 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.

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