Glossary

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.

Glossary Article

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