The offer in compromise process can be lengthy. Keep close track of the dates, the IRS generally has up to 24 months from the date it receives your offer to accept, reject, return or receive your withdrawl of the offer. If the IRS doesn’t make a determination within that period, the offer is deemed accepted. This does not include any appeal period.

Submitting an offer doesn’t guarantee the IRS will accept it. It starts the process of evaluating your situation, your ability to pay, and the amount you’re offering. You can submit an offer for taxes owed individually and for your business. Separate Forms 656 may be required for individual and business liabilities.

Voici les principales raisons pour lesquelles l’IRS peut accepter un montant inférieur au montant total que vous devez :

• Doute quant à la recouvrabilité: Cela signifie que vous n'avez pas suffisamment de revenus ou de biens pour payer l'intégralité de votre solde dû.
• Administration tributarioe efficace: You can pay all your balance due, but full payment would create an economic hardship, or because of exceptional circumstances, collection would be unfair or inequitable.

Une autre raison pour laquelle l'IRS peut accepter un paiement inférieur au montant total que vous devez est doute sur la responsabilité (This means there is a genuine dispute about whether you owe the tax, or whether the amount is correct).

NOTE: Vous ne pouvez pas soumettre d'offre si votre dette a été établie par une décision définitive décision du tribunal ou un jugement sur la taxe ou le montant.

• Tout d'abord, passez en revue toutes les autres options qui pourraient s’offrir à vous. Certains d’entre eux auront des frais moins élevés et peuvent être plus faciles et plus rapides à obtenir.
• Before submitting an application, you may login to your individual online account to check eligibility, prepare and file an OIC online, and make payments. You can also use the Offre IRS dans l'outil de pré-qualification de compromis to see if you may be eligible and to prepare a preliminary proposal. The tool is only a guide and does not guarantee acceptance. You can still discuss questions you have about filing an offer by contacting the IRS.
• If you submit an offer, you must pay a $205 application fee and make the required minimum payment unless you meet low-income certification guidelines. If you qualify for low-income certification, you don’t have to send the application fee or initial payment, and you don’t have to make monthly payments while the IRS reviews your offer. You will also be required to provide a complete financial statement showing all your assets and income.

This may include digital assets or financial interest in digital assets such as cryptocurrency stablecoins, and NFTs, find out more on atouts numériques et comment cela peut s'appliquer à vous.

You can use your individual online account to apply for an OIC, make required initial offer payments (including the frais d'inscription) and make payments on an accepted offer. Formulaire 656-B explains other ways you can make payments on an OIC. There are two kinds of payment options for an offer – you must select one of them and include the required payment with your offer à moins que you meet the low-income certification guidelines. The amount of the first and following payments will depend on the total amount you offer and which payment option you choose.

• Offre forfaitaire: Generally, you’ll be required to pay 20% of the total amount you’re offering when you submit the offer. You’ll need to pay the rest in five or fewer payments, within five or fewer months of the date the IRS accepts the offer.
• Offre de paiement périodique: Generally, you’ll make the first payment when you submit the offer and pay the rest within 24 months, according to the terms of your offer. You must continue making the monthly payments while the IRS considers your offer. If you don’t, the IRS may return your offer with no appeal rights. If you meet low-income certification guidelines, you don’t have to make the initial payment or monthly payments while the IRS reviews your offer. If the IRS accepts your offer, your first payment generally will be due 30 calendar days after acceptance unless another date is agreed to in an amended offer.

For the IRS to accept an offer, you must file all tax returns due and be current with estimated tax payments or withholding. If you have a valid extension for a current year return and have made required payments, you are considered current for that unfiled return. If you own a business and have employees, you must file all returns and be current on all your federal tax deposits for the current and prior two quarters.

NOTE: Si vous ou votre entreprise êtes actuellement dans une zone ouverte faillite proceeding, you’re not eligible to apply for an offer. Any resolution of your debts generally must take place within the context of your bankruptcy proceeding. Once the bankruptcy is discharged and closed, you may be able to file an offer.

After the IRS notifies you that it has accepted your offer and you pay the reduced amount you’ve agreed to, your entire tax debt is resolved if you fulfill the terms of the offer agreement.

Si l'IRS rejette votre offre, il ne vous remboursera pas les frais de dossier ni tout autre paiement que vous avez effectué avec l'offre. L'IRS appliquera les frais et les paiements non remboursables à votre obligation tributarioe. Vous avez le droit de appel, si l'IRS rejette votre offre. Pour plus de résultats possibles, voir le Comment cela va-t-il m'affecter ? section ci-dessous.

• Offre de compromis (SRI)
• Offre de pré-qualification de compromis
• Offre de compromis – Foire aux questions
• Besoin d'aide pour résoudre un montant de taxe dû ou pour trouver la bonne option de paiement ?
• Je ne peux pas payer mes impôts 
• Plans de paiement (accords de versement)
• Blog de la NTA : L'IRS lance une nouvelle offre favorable dans le cadre de politiques de compromis