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A consistent percentage of full RCP must be applied to the taxpayers delinquent taxes, delinquency penalties and interest. In order to limit the taxpayer from being able to obtain a higher offer amount, delinquent taxes and delinquency penalties and interest are commonly given a 15 percent discount from RCP. Therefore, for example, a taxpayer that owes $45,000, delinquency penalties and interest on the amount of $10,000 and delinquent taxes of $10,000 would be given 15 percent of the RCP of $100,000. The taxpayer would be allowed to pay 15% of $100,000 divided by 20 ($25,000).

The taxpayer has the burden to establish that the sum of any delinquent taxes, delinquency penalties and interest must be paid in full to avoid future liability. There are exceptions to the rule that penalties are always paid in full when assessed in addition to the tax that was unpaid. If the taxpayer cannot pay the original tax liability in full, or if the tax is a property tax, delinquent interest and/or delinquency penalties of 5 percent of the total amount assessed must be paid in full. However, in accordance with IRM 5.15.1, Financial Analysis Handbook, delinquent property taxes of 2 percent of the original tax liability or less may be paid in full if the tax was not properly reported on the taxpayer’s original return. If the taxpayer cannot afford to pay the entire property tax liability in the current tax year, then the taxpayer may offer to pay the entire property tax liability using the taxpayer’s regular installmentpaymentto be made in 3, 6 or 12 installments. If the taxpayer cannot afford to pay the entire tax liability in the current tax year, then the taxpayer must be afforded the opportunity to pay the full tax liability on a regular payment basis at a future date in accordance with IRM 5.8.11, Effective Tax Administration. If an installment agreement is not possible at the time of the offer, the taxpayer’s regular payments must be sufficient to cover the total of all delinquent taxes, delinquency penalties and interest of the current tax year to the date the offer is accepted. If the installment agreement is available, the taxpayer’s regular payments must be sufficient to cover the total of all delinquent taxes, delinquency penalties and interest of the current tax year to the day the payment is accepted. In the latter case, a sufficient payment amount to cover the total liability must be offered. A sufficient payment amount to cover the total liability must be offered. A sufficient payment amount to cover the total liability must be offered. 84d34552a1