If you believe the IRS is wrong about how much you owe, a Doubt as to Liability Offer in Compromise (OIC) may be the solution. This lesser-known but powerful IRS program allows taxpayers to settle a tax debt when there’s legitimate doubt that the assessed tax is correct.
What Is a Doubt as to Liability Offer?
A Doubt as to Liability OIC is used when the dispute is about the accuracy of the tax itself, not your ability to pay. It applies when the IRS made an error in assessing your tax due to issues such as incorrect income reporting, disallowed deductions or credits, misapplied payments, or mistakes resulting from audits or amended returns.
Unlike other offers, this option focuses purely on whether the IRS’s numbers are right.
Who Might Qualify?
You may be a good candidate if:
- The IRS assessed tax based on incorrect or incomplete information
- You have documentation proving income, deductions, or credits were miscalculated
- You were audited and the results were incorrect
- The tax debt is the result of a clear IRS or processing error
Strong evidence is critical—this is not a hardship-based program.
Why Professional Help Matters
Doubt as to Liability offers are heavily scrutinized and often denied when not presented correctly. The IRS expects a clear legal and factual argument supported by precise documentation.
At Burgess Tax Relief, we:
- Review IRS assessments for errors
- Gather and organize supporting evidence
- Prepare a compelling legal argument
- Communicate directly with the IRS on your behalf
If the IRS is demanding more than you legally owe, you shouldn’t pay a dollar extra. Contact Burgess Tax Relief at (214) 295-7264 for a free consultation to find out whether a Doubt as to Liability Offer could resolve your tax issue permanently.




