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- Instructor: Attorney Bob Schaller
- Lectures: 17
- Quizzes: 1
Appellate Rights Relating to OICs.
This course discusses appellate rights in the Offer in Compromise context. Appellate rights are better understood when segregated into three issues: (1) appellate rights relating to a pre-rejection “independent administrative review”; (2) appellate rights following a collection due process determination (i.e. offer made as part of CDP hearing); and (3) appellate rights following a non-collection due process determination (i.e. stand-alone offer).