RT Smith & Company

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Offer in Compromise Assistance

An honest assessment of whether the IRS will settle your balance, before you spend anything on an application.
Over 30 Years of Experience

Offer in Compromise Help in Las Vegas, NV and Nationwide

An Offer in Compromise lets the IRS accept less than the full balance owed and write off the rest. It is a real program with real approvals, and it is also the most oversold service in this industry.
Approval is arithmetic, not persuasion. The IRS calculates your reasonable collection potential, the equity in your assets plus your monthly income minus allowable living expenses, and compares it to what you owe. If that figure exceeds your balance, no amount of paperwork will get an offer accepted.
We run that calculation with you first and tell you plainly whether an offer is realistic. If it is not, we will say so and show you the alternatives that are. We service clients all over the USA.

What we handle

  • Reasonable collection potential calculation
  • Doubt as to collectibility offers
  • Doubt as to liability and effective tax administration
  • Form 656 and Form 433-A (OIC) preparation
  • Documentation package and asset valuation
  • Responses to IRS requests during review
  • Appeals of a rejected offer
  • Post-acceptance five-year compliance planning

How we work

We run your numbers first

Before any application, we build the same picture the IRS will: home and vehicle equity at quick sale value, bank balances, retirement accounts, business assets, and monthly income against national and local expense standards. That produces a number. If that number is higher than your balance, an offer is not the answer and we tell you so at no charge.

Preparing the offer

Where the numbers do work, the application is a documentation exercise. Bank statements, pay records, expense proof and asset valuations all have to line up with the forms. Most rejections we see are not close calls; they are packages that were incomplete or inconsistent.

During review and after

Review commonly takes six to twelve months, and collection is generally suspended while the offer is pending. If it is rejected, appeal rights matter and are often where a workable settlement is reached. If it is accepted, you must file and pay on time for five years or the balance can be reinstated. Not a candidate? See IRS Tax Relief and Resolution for payment plans and hardship status.

Be careful with pennies-on-the-dollar advertising. The application fee and initial payment are not refundable, and they are applied to your balance if the offer is rejected. Anyone quoting a settlement figure before reviewing your finances is guessing with your money.
We service clients all over the USA. Representation before the IRS is federal, so where you live does not limit who can act for you. We are based in Las Vegas, Nevada, and we represent taxpayers nationwide, including state level matters with your own state revenue department.

Common questions

How much will the IRS settle for?

Whatever the collection potential calculation produces. For some taxpayers with little equity and low disposable income that is a small fraction of the balance. For others it is the full amount, which means an offer is not the right tool.

Do unfiled returns stop me from applying?

Yes. You must be current on all required filings and on current-year estimated payments or withholding before an offer will be considered. Getting compliant is the first step.

What happens to collection while it is pending?

Levy action is generally suspended during review, which is one genuine benefit of a properly filed offer. Interest continues to run on the balance.

Can you appeal if it is rejected?

Yes, and rejections are appealed often. The appeals officer looks at the calculation again, and disagreements about allowable expenses or asset values are frequently resolved there.

RT Smith & Company9788 Gilespie St, Suite 401, Las Vegas, NV 89183
(702) 743-6091  ·  rtsmithco@gmail.com
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Free consultation

Send us your balance and a rough picture of your income and assets. We will run the collection potential calculation and tell you honestly whether an offer is realistic.
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