The Offer In Compromise Instruction Booklet (OIC-101) describes the statutory authority and basic requirements that must be met in order for an Offer In Compromise to be considered. The booklet also outlines the forms and documentation that must be submitted with an Offer In Compromise request. It also explains how an offer is evaluated and what factors are considered during the evaluation process. The booklet contains links to the forms that should be submitted with an offer and directs taxpayers to where they should present the Offer In Compromise paperwork or request assistance. 

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