When you owe money to the IRS in the form of back tax debt, you may have to seek the tax debt resolution that is the Offer in Compromise. The OIC guide is intended to help you navigate and better understand the process. It is by no means a comprehensive alternative to professional tax counsel. Do seek the guidance of a seasoned tax professional, and your course of action will be better suited to your specific circumstance. And then, should you proceed with an offer in compromise, your chance of acceptance will greatly improve.