Better Business Bureau before contracting any firm to resolve tax problems. In 2014, the IRS did lower the threshold, and that is expected to last for an indefinite period. See also Settlement (litigation) References External links IRS OIC information, from IRS.gov IRS Appeals - Resolving Tax Disputes Official IRS Appeals Office Website Form 656 Offer in Compromise, includes Forms 433-A and 433-B, from irs.gov Publication 594 The IRS Collection Process, from irs.gov Chapter 8. Offer in Compromise, from irs.gov Internal Revenue Service