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Plain-language guides on the IRS Offer in Compromise program, what the Pre-Qualifier misses, and how to actually qualify. Every claim cites the Internal Revenue Manual or IRS.gov directly.
Foundations
Calculation
Pathways
What is an Effective Tax Administration (ETA) Offer in Compromise?
An Effective Tax Administration Offer in Compromise lets the IRS accept less than Reasonable Collection Potential when collecting in full would create economic hardship or be inequitable. Here is when ETA applies, the two variants, and what documentation actually works.
OIC vs PPIA: which saves more?
An Offer in Compromise and a Partial Pay Installment Agreement both let taxpayers resolve federal tax debt for less than full payment. Here is the side-by-side math, when each one wins, and why the answer often depends on your remaining Collection Statute Expiration Date.