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New final Regulations (TD 9086, 8/15/03) establish a $150 user fee for the processing of certain offers to compromise tax liabilities pursuant to Section 7122 and Reg. 301.7122-1. The user fee will not apply to offers based solely on doubt as to liability and offers made by low-income taxpayers whose incomes are at or below the poverty guidelines set by the Department of Health and Human Services. The IRS also may make other exceptions in the future.





