Good point, Walter. A successful OIC is an artform and is a plea to common sense and compassion. It is not about ‘getting one over on the IRS.’ Reducing the process to an algebraic equation means you already lost. This is the time to tell a human story. Fail to do that and you will not find the relief you are looking for. If the IRS finds a story compelling, they will look outside the norms to try to find a workable solution.
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