Episode 166 - Offers in Compromise Review and Updates
Tax Justice Warriors29 Marras 2021

Episode 166 - Offers in Compromise Review and Updates

On this episode, Andrew Belter and William Schmidt review offers in compromise – what are some of the basics in making an offer and what are the types of offers? There is also a discussion of offset bypass refunds – working with the Taxpayer Advocate Service to try and get a refund for a client who owes a past-due government debt.

Next, we turn to the look at a recent National Taxpayer Advocate blog post and discuss the changes the IRS recently brought to offers in compromise (OICs) and the offset bypass refund (OBR).

Two recent changes noted in the blog post:

  • Not applying the current year refunds to the agreed-upon tax liability
  • For hardship situations, the OBR remedy is now available during the pendency of an OIC

Andrew and William discuss how those changes provide assistance for low income taxpayers.

NTA Blog: IRS Initiates New Favorable Offer In Compromise Policies - Taxpayer Advocate Service

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Episode 206 - Interview with Temple Law Student Jessica Rosenthal

Episode 206 - Interview with Temple Law Student Jessica Rosenthal

I sat down here in recently with Jessica Rosenthal, one of my clinic students for the fall 2025 semester.

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Episode 205 - Interview with Temple Law Student Tyler Lawson

Episode 205 - Interview with Temple Law Student Tyler Lawson

I sat down here in recently with Tyler Lawson, one of my clinic students for the fall 2025 semester.

10 Marras 202525min

Episode 204 - Interview with Temple Law Student Blayne Cekine

Episode 204 - Interview with Temple Law Student Blayne Cekine

I sat down here in the spring of 2025 with one of my clinic students from that semester: Blayne Cekine.

31 Heinä 202515min

Episode 203 - Interview with Jennifer Schinke, Tax Attorney at Inland Counties Legal Services

Episode 203 - Interview with Jennifer Schinke, Tax Attorney at Inland Counties Legal Services

I sat down with Inland Counties Legal Services LITC attorney Jennifer Schinke at the ABA Tax Section Midyear Meeting in Los Angeles, California in February 2025.

23 Huhti 202516min

Episode 202 - Interview with Legal Services Alabama LITC Staff Attorney Maceo Kirkland​​​​

Episode 202 - Interview with Legal Services Alabama LITC Staff Attorney Maceo Kirkland​​​​

I sat down with Legal Services Alabama Low Income Taxpayer Clinic Staff Attorney Maceo Kirkland, from Montgomery, Alabama, at the ABA Section of Taxation Midyear Meeting in Los Angeles, California in ...

15 Huhti 202528min

Episode 201 - Interview with Dr. Nikia Owens, President and CEO of Campaign for Working Families

Episode 201 - Interview with Dr. Nikia Owens, President and CEO of Campaign for Working Families

I sat down with President and CEO of Campaign of Woking Families, Dr. Nikia Owens, at the Annual LITC Conference in Alexandria, VA in December 2024. For more information on the Campaign for Working Fa...

27 Tammi 202523min

Episode 200 - How Harris and Trump Tax Policies Would Affect Low Income Taxpayers

Episode 200 - How Harris and Trump Tax Policies Would Affect Low Income Taxpayers

In this episode, I discuss how tax plans, proposed by Vice President Kamala Harris and former President Donald Trump in this 2024 election campaign, would affect low-income taxpayers. Thank you to my ...

5 Marras 20241h 1min

Episode 199 - Interview with Howard University School of Law Professor Alice M. Thomas

Episode 199 - Interview with Howard University School of Law Professor Alice M. Thomas

I sat down here with Howard University School of Law Professor Alice M. Thomas. The interview was conducted at the ABA Section of Taxation May 2024 meeting in Washington, D.C.

10 Touko 202435min

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