lump-sum offer-in-compromise
(1) Partial payment required with submission (A) Lump-sum offers (i) In general The submission of any lump-sum offer-in-compromise shall be accompanied by the payment of 20 percent of the amount of such offer. (ii) Lump-sum offer-in-compromise For purposes of this section, the term “lump-sum offer-in-compromise” means any offer of payments made in 5 or fewer installments. (B) Periodic payment offers (i) In general The submission of any periodic payment offer-in-compromise shall be accompanied by the payment of the amount of the first proposed installment. (ii) Failure to make installment during pendency of offer Any failure to make an installment (other than the first installment) due under such offer-in-compromise during the period such offer is being evaluated by the Secretary may be treated by the Secretary as a withdrawal of such offer-in-compromise.