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TREAS/IRS RIN: 1545-BN38 Publication ID: Fall 2019 
Title: Offer in Compromise User Fee Rate 

This rule will implement regulations concerning the Offer in Compromise user fee rate.

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: No  Unfunded Mandates: No 
EO 13771 Designation: Other 
CFR Citation: 26 CFR 300.3   
Legal Authority: 26 U.S.C. 7805    31 U.S.C. 9701   
Legal Deadline:  None
Action Date FR Cite
NPRM and Notice of Public Hearing  10/13/2016  81 FR 70654   
NPRM Comment Period End  11/28/2016 
Second NPRM  12/00/2019 
Additional Information: REG-108934-16 (NPRM) Drafter attorney: Melissa Jarboe (202) 317-5438 Reviewer attorney: Kimberly Barsa (202) 317-5449 Treasury attorney: Natasha Goldvug (202) 622-0180 CC:PA:05
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Small Entities Affected: No  Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Melissa Jarboe
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 317-5438
Fax:202 317-5410