Offer in Compromise Essentials for Tax Professionals

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From: $149.00

Date: October 28th, 2026

Time: 2pm ET | 1pm CT | 12pm MT | 11am PT

Duration: 120 minutes

Description:

An Offer in Compromise can be the difference between a client trapped in unaffordable IRS debt and a realistic path to a fresh financial start. But the IRS evaluates OICs aggressively, and even strong cases can fail because of incomplete documentation, an inaccurate RCP calculation, missed deadlines, or a poorly framed hardship argument.

This CE course gives tax professionals a practical, decision-ready framework for preparing, submitting, and defending OIC cases. You will learn how to evaluate a client’s true financial position, identify the factors that most influence IRS acceptance, and position the offer to withstand IRS scrutiny.

Rather than treating the OIC as a one-size-fits-all solution, the course walks through real-world scenarios and alternative resolution strategies. You will see how to distinguish cases where an OIC is viable from those where installment agreements, currently-not-collectible status, penalty relief, or other approaches may produce a better outcome.

Key Topics Covered:

  • OIC calculation and RCP methodology.
  • Phantom income and asset-equity challenges.
  • Documentation accuracy and submission readiness.
  • IRS timelines, procedural requirements, and case management.
  • Tax-debt resolution strategies beyond the OIC.
  • Handling denials, returns, appeals, and reconsideration requests

Learning Objectives

  • Build a complete, audit-ready documentation package that supports an accurate and persuasive Offer in Compromise (OIC) submission.
  • Apply proven case-study strategies to select the most effective tax-resolution path for clients with different financial profiles.
  • Assess how income, assets, expenses, family circumstances, and future earning capacity affect OIC eligibility and the final offer amount.
  • Navigate IRS OIC timelines, review stages, and procedural requirements with confidence—reducing costly delays and avoidable errors.
  • Respond strategically when an OIC is denied, returned, or delayed, and identify the strongest next steps to preserve the client’s resolution options.
  • Calculate and defend the client’s Reasonable Collection Potential (RCP), including how to address “phantom income,” equity in assets, and allowable expense issues.
  • Recognize recent IRS policy developments affecting refund offsets, hardship relief, and collection alternatives—and adjust your strategy accordingly.

Credits and Other information:

  • Recommended CPE credit – 2.0
  • Recommended field of study – Taxes
  • Session Prerequisites and preparation: None
  • Session learning level: Basic
  • Location: Virtual/Online
  • Delivery method: Group Internet Based
  • Attendance Requirement:  Yes
  • Session Duration: 120 minutes

Who Will Benefit:

  • CPA
  • Enrolled Agents (EAs)
  • Tax Professionals
  • Attorneys
  • Other Tax Preparers
  • Finance professionals
  • Financial planners

About Our Speaker :

Marc Dombrowski, EA

Marc J. Dombrowski, EA, is a nationally recognized tax-resolution practitioner with deep expertise in IRS and state collections, IRS settlements, tax-lien releases, and corporate officer assessments. Licensed to represent taxpayers before the IRS in all 50 states, he has been educating practitioners on advanced collection topics since 1994.

Marc has earned major recognition for both his practice and his teaching. He received the NAEA President’s Award for his contributions to the practitioner community and the NAEA Excellence in Education Award for his work as an educator. He is also a former contributor to CNBC, the NAEA’s EA Journal, and The Wall Street Journal Online.

A highly experienced instructor, Marc has taught at Level I, Level II, Level III, and Graduate Level within the National Tax Practice Institute. He has presented for numerous state EA societies including New York, California, Florida, Missouri, New Jersey, Tennessee, Washington, Arizona, Michigan, Georgia, Louisiana, Utah, Ohio, and New England—as well as NATP and multiple NAEA chapter events.