- Instructor: Attorney Bob Schaller
- Lectures: 1
- Quizzes: 1
IRS Terminating a Pending Offer.
An Offer in Compromise application can be “terminated” while the IRS is considering the application. A “termination” is defined as a closing of the Offer in Compromise application review process due to the death of the taxpayer. IRM § 5.8.7.1.6(1) (12-20-2018). The IRS must terminate its consideration of an offer upon the death of the taxpayer. IRM § 5.8.7.5(1) (10-07-2016). The date of termination is the taxpayer’s date of death. IRM § 5.8.7.5(1) (10-07-2016).
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