An Offer in Compromise is typically filed on behalf of individuals. However, an Offer in Compromise can be filed on behalf of a business. Filing an Offer in Compromise on behalf of a business is more difficult because the IRS is institutionally biased against granting an Offer in Compromise for an in-business taxpayer. The IRS feels that granting an Offer in Compromise to an in-business taxpayer gives that business an unfair competitive advantage over the same business down the street that does not have IRS problems. Even though the IRS is biased against granting an Offer in Compromise to an in-business taxpayer, we have successfully negotiated Offers in Compromise for businesses.
The IRS Trouble Solvers™ have had tremendous success in obtaining IRS Offers in Compromise for taxpayers since its inception in 1991. When he was an attorney for the IRS, Attorney Patrick Sheehan said yes or no to every single Offer in Compromise at the IRS District Counsel level. Mr. Sheehan left the IRS in 1991 to represent taxpayers. Since that time, most of our Offers in Compromise have been accepted by the IRS.