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Treasury Regulations · 26 CFR

§ 300.3. Offer to compromise fee.

In effect eCFR current as of October 15, 2026

Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).

Cite as 26 CFR § 300.3

At a glance

Read from the text and its source citation. Not part of the regulation.

Status
In the current eCFR
Issued
August 15, 2003 by T.D. 9086
Last amended
March 13, 2020 by T.D. 9894
Length
398 words · about 2 min to read
Cross-references
cites 1 Code section and 2 regulations; cited by 0
(a) Applicability. This section applies to the processing of offers to compromise tax liabilities pursuant to § 301.7122-1 of this chapter. Except as provided in this section, this fee applies to all offers to compromise accepted for processing.
(b) Fee.
(1) The fee for processing an offer to compromise submitted before April 27, 2020, is $186. The fee for processing an offer to compromise submitted on or after April 27, 2020, is $205. No fee will be charged if an offer is—
(i) Based solely on doubt as to liability as defined in § 301.7122-1(b)(1) of this chapter;
(ii) Made by a low-income taxpayer, that is, an individual whose income falls at or below the dollar criteria established by the poverty guidelines updated annually in the Federal Register by the U.S. Department of Health and Human Services under authority of section 673(2) of the Omnibus Budget Reconciliation Act of 1981 (95 Stat. 357, 511) or such other measure that is adopted by the Secretary; or
(iii) Made by a low-income taxpayer, as described in section 7122(c)(3) of the Internal Revenue Code, and submitted after July 1, 2019.
(2) The fee will be applied against the amount of the offer, unless the taxpayer requests that it be refunded, if the offer is—
(i) Accepted to promote effective tax administration pursuant to § 301.7122-1(b)(3) of this chapter; or
(ii) Accepted based on doubt as to collectibility and a determination that collection of an amount greater than the amount offered would create economic hardship within the meaning of § 301.6343-1 of this chapter.
(3) Except as otherwise provided in this paragraph (b), the fee will not be refunded to the taxpayer if the offer is accepted, rejected, withdrawn, or returned as nonprocessable after acceptance for processing.
(4) No additional fee will be charged if a taxpayer resubmits an offer the Secretary determines to have been rejected in error or returned in error after acceptance for processing.
(c) Person liable for the fee. The person liable for the processing fee is the taxpayer whose tax liabilities are the subject of the offer.
(d) Applicability date. This section is applicable beginning April 27, 2020.

[T.D. 9086, 68 FR 48787, Aug. 15, 2003, as amended by T.D. 9503, 75 FR 60320, Sept. 30, 2010; T.D. 9647, 78 FR 72018, Dec. 2, 2013; T.D. 9894, 85 FR 14572, Mar. 13, 2020]

Cross-references

Computed from the citations in the text of 26 CFR.

Code sections it cites

Regulations it cites

Amendment history

From the source citation at the end of the section, newest first. T.D. is a Treasury decision; FR is the Federal Register.

  1. Amended by T.D. 9894 (85 FR 14572)
  2. Amended by T.D. 9647 (78 FR 72018)
  3. Amended by T.D. 9503 (75 FR 60320)
  4. Issued by T.D. 9086 (68 FR 48787)

Where it sits in 26 CFR

  1. Subchapter F Procedure and administration
  2. Part 300 User fees

Nearby sections