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Item 9 — Explanation of Circumstances
I am requesting an offer in compromise for the rea-
son(s) listed below:
Note: If you are requesting compromise based on
doubt as to liability, explain why you
don’t believe you owe the tax. If you be-
lieve you have special circumstances af-
fecting your ability to fully pay the
amount due, explain your situation. You
may attach additional sheets if necessary.
I am financially unable to make payments. See my
financial information provided to I.R.S.
Item 10 — Source of Funds
I/we shall obtain the funds to make this offer from
the following source(s):
Loan from relatives
On August 22, 2005, the settlement officer sent a letter to
petitioner. In that letter, the settlement officer stated in
pertinent part:
I have forwarded your Offer in Compromise to an offer
examiner for investigation. You may be contacted in
the near future concerning any additional information
necessary to evaluate your offer.
When the completed investigation is returned to my
office, I will advise you as to the examiner’s recom-
mendation, and schedule a conference if appropriate to
discuss the findings. If your offer cannot be recom-
mended for acceptance, we will discuss other alterna-
tives to the proposed lien or levy. [Reproduced liter-
ally.]
On March 17, 2006, the settlement officer sent a letter to
petitioner. In that letter, the settlement officer stated in
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Last modified: November 10, 2007