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TREAS/IRS RIN: 1545-BG32 Publication ID: Spring 2014 
Title: Partial Payments on Offers in Compromise 
Abstract: These proposed regulations would amend existing regulations regarding the submission of offers in compromise to reflect changes to the law made by section 509 of the Tax Increase Prevention and Reconciliation Act of 2005. The regulations would require persons proposing to settle their tax liabilities for payments of less than the total amount determined and assessed to make partial payments when submitting their offer to compromise and while the offer is under consideration. The regulations would waive the partial payment requirement under specific conditions. The proposed regulations would also clarify when an offer in compromise is deemed accepted if the IRS has not taken action with respect to the offer within 2 years of the offer being submitted. 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Proposed Rule Stage 
Major: Undetermined  Unfunded Mandates: Undetermined 
CFR Citation: 26 CFR 7122 (revision)   
Legal Authority: 26 USC 7805   
Legal Deadline:  None
Action Date FR Cite
NPRM  12/00/2014 
Additional Information: REG-142004-06 Drafting attorney: Kimberly Barsa (202) 317-5437 Reviewing attorney: Joseph Conley (202) 317-5437 Treasury attorney: Alexandra Minkovich (202) 622-3505 CC: PA: Branch 5
Regulatory Flexibility Analysis Required: Undetermined  Government Levels Affected: Undetermined 
Federalism: Undetermined 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Kimberly Barsa
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 5512,
Washington, DC 20224
Phone:202 317-5437
Fax:202 317-5410

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