That filing fee can be waived in some cases based on the financial condition of the applicant.The same is true with regard to the required payment of the Offer amount.
Then, in July 2006, Congress changed certain statutory rules relating to Offers for the purpose of encouraging more Offers.
Following these legislative changes, the IRS issued new rules and new forms for Offers.
With the recent changes to the Offer program, it is not clear what the national averages for the acceptance of Offers will be in the future.
In 19 the national average for the amount accepted for Offers as a percentage of the tax debt was about 15 to 16 percent.
Well noted sources of information, such as Wikipedia, have alerted taxpayers not to use companies that advocate “pennies on the dollar”.