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Who is eligible to participate in the Offer in Compromise program?

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Who is eligible to participate in the Offer in Compromise program?

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Any business or person who demonstrates economic hardship or doubt as to the liability of an obligation may participate in the program if the claim has been certified to the Attorney General for collection. In limited circumstances, an individual or business also may participate in the program if the individual or business demonstrates that a claim, if collected, would be subject to refund under the respective agencies’ statutes, rules or regulations.

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