When reviewing applications, the IRS considers the taxpayer's unique set of facts and special circumstances affecting their ability to pay including their:
The Offer in Compromise Booklet has detailed information
The booklet covers everything a taxpayer needs to know about submitting an Offer in Compromise including:
Costs to apply.
The booklet is also available in Spanish. Taxpayers should download and use the latest version of the OIC booklet to avoid processing delays.
The booklet covers everything: https://shorturl.at/orvI9