Call us today for a FREE consultation 800-TAX-4200

If the IRS assumes they will be unable to collect the amount owed in the foreseeable future, this may improve your chances of eligibility. They will consider whether they would be able to collect more money through forced collections than they would through the offer in compromise; if the former option will collect them more, the offer in compromise is not likely to be accepted.
In order to prove you do not have the ability to pay your full outstanding balance, the IRS will combine your net equity in assets with your projected monthly disposable income—the value is what is known as reasonable collection potential or RCP. If even projected future income will fall short of what you need in order to pay your debt in full before the collection statute of limitations expires, they are likely to deny your offer.