- Glossary Article
Letter 3276: Offer in Compromise Partial Payment Request
What is IRS Letter 3276: Offer in Compromise Partial Payment Request?
IRS Letter 3276 is a notice sent to taxpayers who have submitted an Offer in Compromise (OIC). This letter informs them that the IRS is reviewing their OIC and requests a partial payment. This payment is not a guarantee of acceptance; it demonstrates your ability and willingness to pay something toward your tax debt.