The Third Party Affirmation of Offered Amount form is required to be submitted with the Offer In Compromise packet if a taxpayer's gross income is below the Federal Poverty Guidelines and they are unable to submit a 20% downpayment with the Offer In Compromise. All sections of the form must be completed and it should include appropriate identification numbers and signature. The form is required to be notarized prior to submitting with the OIC-100.