- 18 - 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 inPage: Previous 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 NextLast modified: November 10, 2007