OFFER IN COMPROMISE TABLE OF CONTENTS
Introduction
Overview
Defined
Grounds
Doubt as to Liability
Doubt as to Collectibility
Effective Tax Administration
Constraints
IRS Contractual Terms
Forms
Formulas
Poverty Standards
Fees
Waivers
Net Realizable Equities
Married Taxpayer's
Joint Liability
Separate Liability
Community Property States
Common Law States
Tenancy by the Entirety
Shared Expenses
Quick Sale Values
Net Income
Income
Expenses
Financial Collection Standards
Future Income
Payment Options
Statute of Limitations
Payment Requirements
Reasonable Collection Potential
Payment Terms
Eligibility
The Process
Processibility
Evaluation
Financial Analysis
Other Issues
Substitute Filed Returns
Back Tax Returns
Innocent Spouse
Injured Spouse
Choosing Tax Help
Offer in Compromise Services
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