Understanding OIC Doubts

Testing the new system. This post should pull my bio from authors.yml and the citations from references.yml.

Legal Authorities Cited

• Statute: 26 U.S.C. § 7122 - Compromises
• Regulation: Treas. Reg. § 301.7122-1 - Compromises
• Manual: I.R.M. 8.23.1 - Offer in Compromise Overview