APPLICATION FEE FOR OFFERS IN COMPROMISE
Beginning November 1, 2003, the IRS will charge a $150 application fee for
the processing of offers in compromise. The IRS expects that this fee will
“help offset the cost of providing this service, as well as reduce
frivolous claims.” In other words, make it more expensive to try and pay something to the government.
see: http://www.TaxEsq.com