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Are Offer in Compromise (OIC) and Trust Fund Recovery Penalty (TFRP) cases eligible for post-Appeals mediation?

Yes. Post-Appeals mediation is now available for OIC and TFRP cases nationwide to help resolve disputes after unsuccessful negotiations with the IRS Office of Appeals (“Appeals”).

For OIC cases, mediation is available for the following issues: valuing assets (including those held by a 3rd party and dissipated assets), taxpayer’s interest in joint assets, future income, deviating from national or local expense standards, and other factual determinations. Mediation is not available for OIC cases for the following issues: where taxpayer can full pay or declines to change their offer without a specific reason, where issue is specifically addressed by IRS guidance or authority, when an OIC is submitted during a Collection Due Process or equivalent hearing case, where the liability was previously determined by Appeals, when a case was worked solely at an Appeals Campus/Service Center site, or where the issue involves public policy.

For TFRP cases, mediation is available for the following issues: whether an individual is a responsible person, whether a responsible person was willful, and whether a payment was sufficiently designated. Mediation is not available for TFRP cases when the only issue to resolve is collectability.

Mediation is optional and will only occur if both the taxpayer and Appeals agree to participate in the process.

If you have any interest in or questions regarding post-Appeals mediation for OIC and TFRP cases, please contact Brian Crepeau at bcrepeau@rosenbergmartin.com.

Rosenberg Martin Greenberg

25 South Charles Street, 21st Floor MD 21201
Phone: 410-727-6600
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Rosenberg Martin Greenberg

705 Melvin Avenue Annapolis, MD 21401
Phone: 410-727-6600
Map & Directions