Page 22 - OIC Guide
P. 22
Bankruptcy
- If you or your business is currently in an
open bankruptcy proceeding, you are not
eligible to apply for an offer.
- Any resolution of your outstanding tax
debts generally must take place within the
context of your bankruptcy proceeding.
- If you are not sure of your bankruptcy
status, contact the Centralized Insolvency
Operation at 800-973-0424. Be prepared to
Open Audit or
provide your bankruptcy case number
Innocent Spouse
and/or Taxpayer Identification Number.
Claim - Resolve any open audit or outstanding
innocent spouse claim issues before you
submit an offer.