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The OE/OS should not reduce the liability due at the time of offer submission by the initial offer payment or any periodic payments received during the offer investigation when determining ability to full pay. A reduction of the liability based on a refund offset or other type of payment, i.e. levy proceeds, is appropriate.
If the taxpayer indicates special circumstances or effective tax administration criteria may apply, continue the offer investigation without completing the initial calculation to determine if the taxpayer can full pay via an installment agreement.
If the initial calculation indicates the taxpayer cannot full pay based on installment agreement guidelines, continue the investigation to determine the reasonable collection potential (RCP). Refer to IRM 126.96.36.199, Doubt as to Collectibility, involving situations when the calculated amount potentially received through a Partial Payment Installment Agreement (PPIA), which does not fully pay the liability, approximates the outstanding balance.
Based on your discretion and judgment, consider securing a full credit report to assist in locating taxpayer assets, verifying financial information, and/or determining an alternative resolution to an OIC. The case history must be documented with the reason(s) for the request.
Normally, QSV is calculated at 80 percent of FMV. A higher or lower percentage may be applied in determining QSV when appropriate, depending on the type of asset and current market conditions. If, based on the current market and area economic conditions, it is believed that the property would quickly sell at full FMV, then it may be appropriate to consider QSV to be the same as FMV. This is occasionally found to be true in real estate markets where real estate is selling quickly at or above the listing price. As long as the value chosen represents a fair estimate of the price a seller could get for the asset in a situation where the asset must be sold quickly (usually 90 calendar days or less) then it would be appropriate to use a percentage other than 80 percent. Generally, it is the policy of the IRS to apply QSV in valuing property for offer purposes.
When these assets are used for business purposes, they may be considered income producing assets. See also, IRM 188.8.131.52, Income Producing Assets, for a full discussion on the treatment of income producing assets.
(3) A trucking company has ten trucks. Eight are fully encumbered and two trucks have no encumbrances and $30,000 in equity. The two trucks combined generate net income of $12,000 per year. The net income from the trucks is included in the calculation of Future Income Value. The equity in the trucks should not be included in RCP.
(4) The same trucks described in the previous example generate only $1000 per year in net income, but have $30,000 in equity. If the business can successfully operate without the two trucks, consider removing the income from the RCP and including the equity in the RCP.
Inclusion of dissipated assets in the calculation of the reasonable collection potential (RCP) is applicable in situations where it can be shown the taxpayer has sold, transferred, encumbered or otherwise disposed of assets in an attempt to avoid the payment of the tax liability. An attempt to avoid the payment of tax is normally defined as the transfer of assets for less than full value or use of proceeds (other than wages, salary, or other income) for other than the payment of items necessary for the production of income or the health and welfare of the taxpayer or their family, after the tax has been assessed or during a period of up to six months prior to or after the tax assessment.
(5) A taxpayer filed a CAP to avoid the filing of a NFTL and insisted the lien would impair his credit and his ability to successfully operate his business. After the non-filing was granted, the taxpayer fully encumbered his assets, used the funds for non-priority items (items not necessary for the production of income or the health and welfare of the taxpayer and/or their family) and then submitted an OIC.
Allowable expenses consist of necessary and conditional expenses, as defined in IRM 5.15.1, Financial Analysis Handbook, and further discussed below. Use the amount shown in the expense standard schedules unless that amount would result in the taxpayer not having adequate means to provide for basic living expenses. Once allowable expenses are determined, they are used to calculate the amount that can be collected from the taxpayer's future income. See IRM 184.108.40.206, Future Income, for additional information on future income.
A taxpayer has owned their home for several years and the payment is above the established standard. Your investigation indicates the taxpayer would not be able to rent an apartment for less than their current mortgage payment. In that case, you should consider allowing the full amount of the loan payment. Document the case history.
Conditional expenses are defined in IRM 5.15.1, Financial Analysis Handbook, as those that may be allowed when the tax will be paid in full by an installment agreement within 6 years. For offer purposes, the full amount of the tax will not be collected, therefore, the rules for conditional expenses do not apply. However, an offer may be accepted for less than the RCP when special circumstances are present in accordance with IRM 5.8.11, Effective Tax Administration.
The use of Decision Point or IAT Compliance Suite Payment Calculator is recommended to assist in this calculation to determine if the taxpayer can fully pay under installment agreement guidelines or to determine the future income component of RCP. If Decision Point or IAT Compliance Suite Payment Calculator is not available, follow the procedures shown below.
The taxpayer submits an OIC for tax year 2008, 2012 and 2018. When the OIC was filed, there were only 3 months remaining on the shortest CSED (2008), but there were 40 months remaining on 2012 and 111 months left on 2018. A determination is made the taxpayer does not have the ability to full pay within the remaining 111 months so, future income value should be calculated using either 12 or 24 months and not limited to the three months remaining on the shortest CSED.
Taxpayers that previously extended the CSED in connection with an installment agreement may request approval of an OIC. In accordance with IRM 220.127.116.11 Doubt as to Collectibility, an offer should not be accepted if the liability can be fully paid under current installment agreement guidelines.
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