WHO QUALIFIES

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RCP is the IRS formula used to determine what they believe they can collect from you before the statute of limitations expires.

It includes:

• Net realizable asset equity
• Future income projection
• Allowable expenses under IRS national standards
• Local housing and transportation standards
• Dissipated asset review
   

If your RCP is less than your total debt, you may qualify for an Offer in Compromise.

You may qualify if:

• Your tax debt exceeds $15,000
• You have minimal home equity
• Your business has declining revenue 
• You’re on Social Security or disability
• Medical expenses are consuming your income
• You’ve experienced divorce, illness, or major financial setback
   

To even be considered:

1. All required returns must be filed
2. Current year estimated taxes must be paid
3. Payroll taxes must be current (for businesses)
4. No active bankruptcy

If a company:

• Guarantees acceptance before reviewing transcripts 
• Quotes a fee without reviewing your finances
• Promises “pennies on the dollar” for everyone
• Charges $8,000–$15,000 upfront without documentation review
  

Be cautious. An OIC is a mathematical process — not a marketing slogan.