TaxProf Blog

Editor: Paul L. Caron, Dean
Pepperdine University School of Law

Thursday, September 27, 2012

Katz: The IRS's Offer-in-Compromise Program

I. Jay Katz (Widener), An Offer in Compromise You Can't Confuse: It Is Not the Opening Bid of a Delinquent Taxpayer to Play Let's Make a Tax Deal with the Internal Revenue Service, 81 Miss. L.J. 1673 (2012):

The purpose of this Article is to explain how the Offer process has evolved into what it is today, i.e., a collection alternative that is by no means a panacea for the delinquent taxpayer, by chronicling and analyzing every relevant major development from the infancy of federal income taxation to the present day.

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For a Tax Court opinion released earlier this week showing how abusive and incompetent an IRS Settlement Officer can be when considering an OIC, see

Posted by: Bob | Sep 28, 2012 8:50:05 AM