Taxpayers may ask the Department to consider a special circumstance that impacts their ability to pay, such as a serious illness or significant damage from a natural disaster. Such taxpayers must complete the standard Offer in Compromise Application and submit documentation to support the special circumstance.
If you are a taxpayer with a special medical circumstance, you may submit a letter from your doctor on his or her official letterhead confirming that you have a serious and/or chronic medical condition that impacts your ability to pay the liability. Your doctor should include the expected duration of the medical condition, if possible.
The Department will not ask for specific information about your medical condition, such as the type of illness, unless it is absolutely necessary for evaluating the application.
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