- How much is the back tax debt owed to the IRS?
- Do you owe more than $25,000.00?
- Do you have delinquent tax returns that have been unfiled?
- Have you previously defaulted on an Installment Agreement?
- Has a Revenue Officer been assigned to your case.
- Are you eligible and qualified for an Offer in Compromise?
- Should you be classified as Currently not Collectible?
- Can your back tax liability be reduced by Penalty Abatement due to "reasonable cause"?
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