[Code of Federal Regulations]
[Title 26, Volume 18]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR300.3]

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                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 300_USER FEES--Table of Contents
 
Sec. 300.3  Offer to compromise fee.

    (a) Applicability. This section applies to the processing of offers 
to compromise tax liabilities pursuant to Sec. 301.7122-1 of this 
chapter. Except as provided in this section, this fee applies to all 
offers to compromise accepted for processing.
    (b) Fee. (1) The fee for processing an offer to compromise is 
$150.00, except that no fee will be charged if an offer is--
    (i) Based solely on doubt as to liability as defined in Sec. 
301.7122-1(b)(1) of this chapter; or
    (ii) Made by a low income taxpayer, that is, an individual who falls 
at or below the dollar criteria established by the poverty guidelines 
updated annually in the Federal Register by the U.S. Department of 
Health and Human Services under authority of section 673(2) of the 
Omnibus Budget Reconciliation Act of 1981 (95 Stat. 357, 511) or such 
other measure that is adopted by the Secretary.
    (2) The fee will be applied against the amount of the offer, unless 
the taxpayer requests that it be refunded, if the offer is--
    (i) Accepted to promote effective tax administration pursuant to 
Sec. 301.7122-1(b)(3) of this chapter; or
    (ii) Accepted based on doubt as to collectibility and a 
determination that collection of an amount greater than the amount 
offered would create economic hardship within the meaning of Sec. 
301.6343-1 of this chapter.
    (3) Except as otherwise provided in this paragraph (b), the fee will 
not be refunded to the taxpayer if the offer is accepted, rejected, 
withdrawn, or returned as nonprocessable after acceptance for 
processing.
    (4) No additional fee will be charged if a taxpayer resubmits an 
offer the

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Secretary determines to have been rejected in error or returned in error 
after acceptance for processing.
    (c) Person liable for the fee. The person liable for the processing 
fee is the taxpayer whose tax liabilities are the subject of the offer.

[T.D. 9086, 68 FR 48787, Aug. 15, 2003]