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Livestockfor Sale
Productsfor Sale
Sell YourProducts & Animals
Earth Stone Spirit is a unproven huacaya male yearling with excellent genetics and dark fawn fleece!
Stony is a beautiful unproven male with super fine dark fawn fleece, a teddy bear look, and excellent genetics. Sired by SA Peruvian Acres Wild, Stony has loads of color in his pedigree. His Dam is Dessert Starr Spirit, a light fawn girl with soft fleece. Stony has excellent conformation with outstanding teeth, ears, tail straight legs, a good strong chest and and proportional neck, back, and legs. He also has a perfect bite. His legs are very straight except for his front right leg has a bit of a knot on the inside, due to an injury as a cria. His very uniform fleece from his neck to thigh is a grade 2 with 10 crimps per inch. His fleece bundles nicely and has a bright luster and buttery handle. His crimp runs from tip to skin and his density is about a 6. His fleece has a high comfort factor and is has a lovely feel directly against the skin being very fine and soft.Stony also has a wonderful personality. He enjoys playing with the other crias and often competes in the "King of the Mountain" game. He is friendly with humans and likes to rub his head on you and enjoys his own head and neck rubbed. He also enjoys his training on the obstacle course run. We work with him often and he is also halter trained. Stony will make a great jr. herdsire in the future or a lovely companion animal.Give us a call about Stony!

subset: commoncrawl


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Best Fishing Times: 3:43AM to 5:43AM, and 10:46PM to 12:46AM
Alternate Fishing Times: 10:16AM to 12:16PM
Fishing Shaver River, AB on 7/23/2017 will be best from 3:43AM through 5:43AM, and from 10:46PM to 12:46AM. If those times won't work for you, 10:16AM to 12:16PM looks promising. Remember to adjust these times based on barometric pressure, and weather changes.


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Search Results for LANY
Get To Know: LANY | MTV UK27 April 2017 11:56 AM
This week's featured artist are LANY, get to know them in our exclusive interview...Read More
LANY Plays Tearful L.A. Homecoming Show, Talks New Album & Plans for 201721 November 2016 3:44 PM
On Saturday, Los Angeles-based pop trio LANY played the first of the two final headlining shows on their kinda tour at the Fonda in L.A. With an appearance from Halsey at their Chicago show, and playing the highly demanded track "Hot Lights" after the Chicago Cubs won the World Series, many were hopeful for special homecoming surprises from the band -- and they didn't disappoint.Read More
LANY Tops Billboard + Twitter Emerging Artists Chart With 'Yea, Babe, No Way'03 August 2016 5:18 PM
The Los Angeles-based trio reaches No. 1 on the heels of the music video for 'Yea, Babe, No Way.'Read More


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Explore Another Day In Paradise, Coaster Set and more!
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hehe..just keepin' it real!
yeah, checking my schedule....
Ouch! not sure if that's funny or embarrassing....for me!
This is true! Lol
True story!
When you care enough to bitch about the very best
Especially a woman who learned long ago how to zip right to the top of the "chain of command" when it comes to deconstructing someone else's self-serving road blocks. Surprise :-)


text: Horderve Ideas Start your party off right with these party food ideas and easy appetizer recipes for dips, spreads, finger foods, and appetizers. Browse our best ideas for appetizers to get your party planning started. everyone knows the best parties are the ones with the best food, so pick a variety By admin On January 7, 2017 Throw Pillows At Target Shop target for throw pillows you will love at great low prices. free shipping on orders $35+ or free same-day pick-up in store. Shop target for threshold™ throw pillows you will love at great low prices. free shipping on orders $35+ or free same-day pick-up in store. By admin On January 18, 2017 Changing Top For Dresser Provide an easy place to change the baby with changing table toppers from toys"r"us. adapt any dresser or table into an instant changing spot. Find great deals on ebay for dresser top changing. shop with confidence. By admin On March 11, 2017 Light Gray Leather Sofa Home elegance 2 pc otto collection ultra modern style two tone light grey top grain leather and dark grey fabric "light grey modern sofa Would you like to provide feedback on your experience with this page? By admin On March 22, 2017


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STAR WARS: GALAXY'S EDGE Revealed
Attention, Disney Parks and Star Wars fans: set your hyperspace coordinates for Star Wars: Galaxy's Edge. Today at D23, Bob Chapek, chairman of Walt Disney Parks & Resorts, announced that the highly-anticipated Star Wars-themed land will be called Star Wars: Galaxy's Edge. Coming to Disneyland and Walt Disney World Resorts[…]Read More »


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Hello, Minneapolis! Thanks for stopping by. Soooooo here's the deal:
WHAT IS MPLS CREATES: A community organization focused on the action of CREATING! We hope to create and encourage participation from observation.
WHY IN THE WORLD DOES MPLS CREATES EXIST: The creative community can seem so focused on the final product of the work created, SO we want to see how you get there. We want MPLS to engage with emerging and established creatives. MPLS Creates provides the platform for the creative process as well as the hub for resources on how to make your creative ideas happen.
WHAT CAN I DO: Check our site once a week for a new feature of a local creative. Send us your recommendations for creatives who could benefit from a feature. Ask us questions about resources and creatives we can connect you to. LIKE us on Facebook, Instagram, Twitter, and all of the things and places.
START CREATING: Each month we will have a CALL TO CREATE with a different theme. We'd love to see what that theme inspires you to create by posting your process and final product on our Facebook page or submitting it via email [email@example.com]. Group shows of the work you create will be exhibited throughout the year. Stay tuned for that info. Until then, May's theme is WALK IN THE PARK.
Thanks for helping us start the conversation!
We're motivated creatives who recently learned that we really need to work through our on camera anxieties. Woah. Nonetheless, this video should give you a brief overview of what we are trying to accomplish by starting MPLS Creates!
Video created by Jennifer Sandquist, Hans Hamann, and Kristina Perkins. Music by Hans. Big thanks to Erin Kirby for use of her super rad house.


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Comfortable and a great location. Christine is a very thoughtful and generous host. Our dog had a lovely time sniffing around the backyard and we had a great restful stay.Sarah2016-06-26T00:00:00Z
Christine's cabin was a delightful and restful stop for our Christmas travels. The cabin is very relaxing and comfortable and the location is excellent for exploring the inner suburbs. We had a lovely time, thank you!Lucy2016-12-24T00:00:00Z
Christine's place was delightful! A real life saver. Will definitely be back. :)Katie2016-10-13T00:00:00Z
Not my first time. It's always a pleasure to have a chat with Chris and enjoy staying in the granny flat.John2016-10-27T00:00:00Z
Christine was fantastic in her communication and ensuring we had everything we needed. Location was very convenient as it is so close to restaurants and shopping. Would definitely recommend to other guests.Bronte2016-12-14T00:00:00Z
Nice place to stay. The room was extremely clean and quiet.Peilin2017-04-08T00:00:00Z
Christine was very friendly and helpful. We loved staying in the little granny flat right beside the pool and enjoyed being able to swim whenever we wanted and eating our breakfast by the pool. It was a short walk to Throsby Creek and we had a lovely stroll beside the water into town. We will definitely stay here again when we next come up to Newcastle.Ben2015-12-06T00:00:00Z
Christine's granny flat is great value and had everything I needed. Awesome.Alex2016-06-25T00:00:00Z
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Islington, New South Wales, Australien
Fantastic host and stay! Would highly recommend.Joie2017-05-12T00:00:00Z
Cath and Alex's place was beautiful, clean and perfect for our short getaway in Newcastle. We would of happily stayed longer! It was the perfect amount of space for two people and a short drive to all the beaches, restaurants and shops. Check in was a breeze and communicating was easy. We really appreciated the suggestions as well! Thank you Cath and Alex :)Alysse2017-05-28T00:00:00Z
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Maryville, New South Wales, Australien
Great little studio close to lovely pubs, cafes and shopsSuzette2017-03-30T00:00:00Z
great position easy walk from Hamilton station and to Honeysuckle area. clean, comfortable and affordable.Cathy2016-01-15T00:00:00Z
Eine solche schönen kleinen Raum! Die Kommunikation war sofort und ich habe Zugang zu dem Grundstück sehr einfach. Ich hatte gerade einen wunderbaren kleinen Aufenthalt und ich würde wieder kommen!Rick2016-06-14T00:00:00Z
Nahtlose Kommunikation, und eine schöne Boho Oase in der Nähe der Stadt. Danke für den EmpfangJames2016-04-18T00:00:00Z
Schöne kleine Einliegerwohnung. Sehr interessante Dekor und üppigen Garten auf dem Weg.Tom2016-05-05T00:00:00Z
Große :) nice room!Linda2016-05-13T00:00:00Z
Fast reply within a day and with clear instructions even though I had made a last minute booking. Everything was perfect for a quick one night stop near Newcastle. Thanks!Tiffany2016-04-11T00:00:00Z
Jzhonnie's studio is a fantastic base to explore Newcastle from. He approved our request at very short notice (only a couple of hours) and the place was immaculate. Communication was fantastic and we just loved being close to the city, beaches and cafes. I would recommend for anyone to stay here, definitely a winner!!Matt2015-10-25T00:00:00Z
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Islington, New South Wales, Australien
Great spot, love the location - Colin was really helpful and made us feel very welcome but he also gave us privacy and space. We would definitely stay again - great value - thanks Colin!Nicola2015-02-01T00:00:00Z
Colin was a fantastic host despite my stay being very brief and arriving in very late 10.30pm in fact. The loft style room is immaculate and modern. Colin is a lovely guy and the dog is friendly without being 'jumpy'. I could recommend anyone to stay here and I indeed will be choosing to stay here again.Jai2014-10-21T00:00:00Z
This is the second time I've stayed with Colin and I have found him to be flexible, accommodating and friendly. The room is big and spotlessly clean with a keen attention to detail. I think the price represents very good value for money . I'd recommend this property to anyone with confidence.Jai2014-11-20T00:00:00Z
We had a great time at Colin's loft. He was a very helpful and gracious host. We will definitely be booking again with Colin when we return.Frank2016-04-04T00:00:00Z
Love the place! The most "hip" place I have lived at and will surely be coming back here whenever I am in Newcastle! Colin is very easygoing and it felt like I was living at a friend's place :) The house is above an art gallery and you get to look at some amazing artworks! The room is huge and you great value for money! It is also located very close to all the attractions and easily accessible by public transport so it checks every box on my list.Mani2016-12-24T00:00:00Z
Colin was very friendly and helped heaps by allowing me to check in early in the morning. The room was clean and homely. I found my stay to be trouble-free and quite private as Colin didn't sleep at the premise during my stay. Outside our lockable room is a tv lounge area and kitchen facilities were available downstairs.Kenny2016-10-30T00:00:00Z
Rester dans la galerie d'art a été une expérience formidable! Checkin et les communications étaient faciles et fait pour un séjour agréable!Kurt2017-04-25T00:00:00Z
Un tel endroit frais pour rester! Colin a fait le check-in et check-out processus si facile et il était vraiment proche de tout. Merci de nous recevoir.Grace2017-04-23T00:00:00Z
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Wickham, New South Wales, Australien
나는 뉴캐슬에서 두 밤을 보냈다 제프와 메간의 평면 깨끗하고 편안하게 발견했다. 제프는 모든 확인은 완벽했다 경우의 커플에 확인했다 만들기 위해 나와 함께 체크인. 플랫은 사진과 약간의 좋은 작은 기능을 가지고로했다 - 레트로 욕실 타일을 사랑! 너무 도시로 그림 같은 흥미 거리와 좋은 자리.Kirsty2016-02-17T00:00:00Z
Great experience! Jeff's granny flat was very clean and welcoming. The bed was very comfortable. Jeff treated us as one of his friends. On our last night we had drinks and dinner together which was really fun. Jeff is absolutely lovely and during our stay he always made his best assuring that everything was working properly and that we were happy in the flat. We definitely recommend Jeff's accommodation ;)Amanda2015-12-02T00:00:00Z
My bf and I had a wonderful time staying in Jeff's granny flat. The unit was clean, spacious and very conveniently located. It also had a full kitchen with stoves, pots and key condiments provided, so cooking dinner was easy! They're very well located just 5 minutes drive from the foreshore which had heaps of restaurants and was very lovely for a n after dinner walk. Jeff himself was a very warm and friendly host who was happy to cater for additional needs. The unit did get very warm/stuffy during the day (afternoons) but that can't be helped and we weren't bothered by it. The air conditioning unit ensured we slept comfortably. Newcastle itself was beautiful, relaxing and very friendly residents who struck up conversations with us and gave us several recommendations on things to do. I highly recommend the Merewether ocean baths and the Blackbutt reserve (wildlife park, rainforest walks). We'd happily come back for a second visit!Sandra2015-12-05T00:00:00Z
Great little granny flat! Perfect hosts. We will look forward to our next stay at Jeff's!Richard2016-01-27T00:00:00Z
What a wonderful home away from home. Jeff and Megan go out of their way to make you feel welcome. The place is full of those extra touches (like nice plunger coffee!) that make the stay that little bit nicer. Area is a very sweet suburban area - easy distance from the city.Amber2016-04-16T00:00:00Z
Andrea and myself were impressed with our stay. It is just as it says, not modern but very comfortable for us. The bed was great and for us that is important. We also enjoyed the location. It provided fantastic walks into the City and beach. Great local architecture to look at.Aart2016-10-04T00:00:00Z
Great communication, excellent instructions for arrival. It was a perfect place for is to stay. Thank youPaul2016-10-02T00:00:00Z
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Tighes Hill, New South Wales, Australien
A great stay with Donna making me feel very welcome. Good company and excellent accommodation. The room was big and spacious with plenty room for all my things. A place for everything!Alex2016-01-17T00:00:00Z
Donna's house was lovely. She is so well organized and her place is really cleaned. But the most important part is that Donna was a wonderful hostess : she was kind, very interesting to talk to and she was really generous with her time.Clara2016-06-14T00:00:00Z
Donna was very friendly. She was very helpful and we had a good conversation. The room is clean and very comfortable. Shared bathroom, kitchen and TV. Perfect place.Stefan 2015-12-29T00:00:00Z
We had a very good experience in Newcastle. Donna's house is so beautiful and charming. Donna was so helpful and gave us a few good tips to visit Newcastle and the Hunter Valley. If we go back to Newcastle we will go back to Donna's appartment.Ander2015-12-30T00:00:00Z
Dona was a fantastic host and her place was really wonderful. Entire home was extremely clean, equipped as described with many tips what and how to use it. Thank you Donna, it was a real pleasure to stay at your place. Highly recommended!Sylwia2016-01-01T00:00:00Z
Staying with Donna was a lovely experience.Her house was as described,very neat and tidy .A very quaint house with several different areas to enjoy your time in.We had an hour or so chatting with Donna ,as we also host airbnb in (URL HIDDEN) was lovely getting and giving feedback on airbnb and on our different experiences.Janette & Darryl2016-01-25T00:00:00Z
Great place, very clean. Highly recommended!Akanksha2015-10-05T00:00:00Z
Friendly and provided lots of information about the area, even an annotated map. We enjoyed the stay and highly recommend Donna's place.Colin2016-09-28T00:00:00Z
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Tighes Hill, New South Wales, Australien
Great spot. Clean. Comfortable.Shoallea2017-02-10T00:00:00Z
Our first Airbnb experience and Joanna did a great job making sure our choice a happy one. We have no reservations saying that we chose a great place to stay, better than expected! The apartment was as described, modern, new, fully equipped, comfortable and quiet. Close to some lovely shops and restaurants.Peter2016-08-08T00:00:00Z
Joanna met us on arrival and showed us the beautiful clean apartment. It was bright and new with a balcony and kitchen. Everything was perfect for our 1 night stay. The location was perfect. Lots of restaurants and interesting shops. We parked on the street outside.Alison2016-09-11T00:00:00Z
Joanna s place is a home away from home! Centrally located in an interesting area near transport and cafes and shops. Also the unit is very comfortable and fully equipped!Beverley2017-05-09T00:00:00Z
모든 것은 내 조회, 리드 최대의 통신에 따뜻한 검사, 장소 자체에 대한 신속한 초기 대응에서 완벽한 옳았다; 바로 유연한 체크 아웃에 흠 인테리어, 넓은 욕실 용품 및 필수 부엌에서 아름다운 편안한 침대와 같은 수많은 개인 접촉을 포함! 나는 확실히이 작은 보석을 추천 할 것입니다! 모두를위한 감사합니다 순전히!Denise2016-08-28T00:00:00Z
My partner and I absolutely loved our stay. Joanna was very helpful and kind. She answered every question we threw at her. The studio apartment itself is very clean, tidy and secure. It has influenced us to buy and renovate something similar. I will definitely recommend this accommodation to my friends.Jake2017-03-12T00:00:00Z
The apartment had everything we needed in a great location close to many eateries, antique shops, train station and the Wickham Park Hotel. Clean, comfortable and a great shower!Andrew2017-02-25T00:00:00Z
Jo's home was exactly what we needed for our weekend away in Newcastle. She personally welcomed us and showed us through the room and provided us with so many amenities to keep us going for the whole weekend. We really enjoyed our stay at Jo's place and will happily stay there again when we're in Newcastle next.matthew2016-09-04T00:00:00Z
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Islington, New South Wales, Australien
This place is beautiful! They have gone above and beyond to make sure there is everything we need for our stay! Great location! I would definitely stay again and recommend this place to anyone :)Kelly2016-09-26T00:00:00Z
Extremely roomy and comfortable house. Would reccomend and would be more then happy to stay here again. Also excellent communication with host.Kristyn2017-04-29T00:00:00Z
Nice house. Good location. Awesome communication from host. Easy check in and check out. Reasonable price. Would definitely come back. Thanks Jacquie!iwan2017-01-08T00:00:00Z
Jacquie's communication is first class, the accommodation is fantastic and clean, roomy, well appointed, with everything supplied you would possibly need. The property is located within easy reach of all amenities. Highly recommendedPeter2017-03-18T00:00:00Z
Absolutely beautiful home. Very clean, super comfortable and everything was super easy to organise with Jacquie. I would recommend the house to everyone. Thank you Jacquie!Mae2017-05-21T00:00:00Z
Spacious house and great place to stay. Really nice and modern and fully equip with everything you need. Great place for big family.Vitou2016-12-23T00:00:00Z
This place is amazing!!! So much room! Everyone can have their own privacy even with 5 people! I didn't want to leave! Has everything you needMatty2016-10-22T00:00:00Z
Had a great stay over the weekend. The house was clean inside and out and extremely spacious. There is a pub just down the street which has a delicious menu and does take away drinks.spiceweasel3x62016-12-10T00:00:00Z
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Maryville, New South Wales, Australien
Great place for our short stay, very accommodating and close to everything! Will stay again.Amy2017-03-31T00:00:00Z
Great apartment for a family centrally located in Hamilton to Beaumont Street. Well equipped kitchen. Very comfortable beds. Two large bathrooms and outdoor areas.Melanie2017-01-26T00:00:00Z
The location is very close to Beaumont street, where all the restaurants are. The apartment is very spacious and fit 6 people with no issue. Highly Recommended.Novi2017-04-22T00:00:00Z
This place is perfect ! Not one thing was wrong with it !Andrew2017-05-21T00:00:00Z
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Hamilton, New South Wales, Australien
Dylan og Frances var dejlige og Lily var min absolutte favorit! Stedet var fantastisk, og da jeg ankom Frances var så venlig at hjælpe mig med at finde et sted at købe ting, jeg havde brug for arbejde. Placeringen er fremragende - kørsel over broen i Carrington efter arbejde hver dag var så rart. Lily og jeg spiste middag sammen et par nætter og gik en tur rundt Carrington. Dylan var virkelig sjovt og venlige og havde nogle super interessante historier dele! De gik ud over at hjælpe med mit ophold :) Stedet selv er virkelig tæt på alle faciliteter og i gåafstand fra caféer og købmand osv Det er cirka 5 minutter i bil til Newcastle og det samme til stranden. Ville helt klart anbefale dette sted til andre og bo igen.Lex2016-12-19T00:00:00Z
Awesome værter: Både Dylan og Frances (og også Lilly) gjort os følte sig hjemme og afslappet. Meget kommunikative, generøs at dele oplysninger om nabolaget, personlige præg på hilsen os med velkomst note, er så hjerte opvarmning. Grreat værelse: Smagfuldt gjort, god størrelse, oh gjorde vi nævne om awesome balkon og hængekøje! Huset er godt ventileret, naturligt og stærkt belyst Vi vil meget anbefale opholder sig på Dylans bolig. Tre Tommelfinger op!Michael2016-10-13T00:00:00Z
Stedet var ren, hyggelig og komfortable. Dylan og Frances var stor værter og gjort alt for os til at føle sig velkommen. Både min mand og jeg vil bestemt anbefale deres sted til vores venner.Yulia2016-09-30T00:00:00Z
Dylan og Frances 'sted var et smukt hus med en stor luftige værelse. Vi var i stand til at bruge alle faciliteter, og det var meget rent og ryddeligt. De var dejlige værter bliver meget venlige og imødekommende. Vi nød opholder sig i Carrington og ville definitivt besøg igen. Meget recommemded værter!Athalie2016-12-31T00:00:00Z
Alt var stor! Værelset er meget komfortabel og rent og jeg elskede slapper af i hængekøjen. Dylan og hans kone er vidunderlige værter, og vi er taknemmelige for, at de delte deres hjem med os under vores ophold.heike2017-01-07T00:00:00Z
Tak for at have os i dig dejlige hjem, det var det perfekte stop for at slappe af. Som dit hjem var tæt på byens centrum havde vi en dejlig gik til se de nye år eve fyrværkeri og en afslappende gåtur gennem byens centrum .. vores værelse var perfekt og hyggelig med en privat Veranda at slappe af på en kølig aften for at fejre nye år i .. vi vågnede udhvilet fra en lang dag køretid. Tak så meget for alt Dave og jennyJenny2016-12-31T00:00:00Z
Vi havde en stor ophold på Dylans sted, han er en super venlige vært og gjort os føler sig hjemme fra det øjeblik vi ankom. Værelset er store, lyse og rene. Det er i et roligt kvarter, men en kort køretur til centrum og strande. Anbefales, hvis du besøger Newcastle!Adam2016-12-03T00:00:00Z
Hvad en vidunderlig par, og hvad en cool hus! Dylan, Francis og deres sød hund Lily var meget indbydende. Nice room, nice seng (med ordentlige Coton ark, som du ikke altid får i Australien), super ren. Store forslag, så vi havde så meget at gøre, mens vi var der. Vi kunne endda gøre vores Tøjvask og det var rart, at vi kunne bruge køkkenet. Frances gjort os selv kaffe. Tak, vi havde en stor tid!Irene2016-11-13T00:00:00Z
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Carrington, New South Wales, Australien
A hidden gem. Prompt communication, great chats with the Tanya, private room with en-suite is rare and breakfast with blueberries was delicious. My go to place in Newcastle.Russell2017-01-12T00:00:00Z
Während meines Aufenthaltes hier kurz war es war perfekt. Ich fuhr die Küste auf und machte ein Last-Minute-Buchung, die fast sofort bestätigt wurde ... danke :). Wir wurden herzlich und einige Tipps für Getränke und Abendessen gegeben. Am nächsten Morgen hatte ein wunderbares kleines Frühstück und nette Unterhaltung Tanja. Wunderbarer Ort zum Zwischenstopp oder mehr Zeit verbringen. Danke noch einmal!James2016-12-03T00:00:00Z
Von dem Moment an wurde unsere Buchung akzeptiert wir die erstaunlichsten Service von Kiah erhalten. Wir fanden es schwer, einen Ort zu finden, das Tier war freundlich und Kiah ging darüber hinaus nicht nur uns willkommen, aber unser Fell Baby Eddie als auch zu fühlen. Als wir ankommen und gerade zu einem Treffen Überschrift wurde das Angebot von Hundesitzen angeboten und so sehr geschätzt und auf jeden Fall nicht zu erwarten. Das Zimmer war geräumig und gemütlich und schön dekoriert. Von frischer Bettwäsche zu flauschige Handtücher, war es besser als in einigen Hotels, die wir vor kurzem übernachtet haben, das 4-Sterne waren. Wir hatten eine tolle Nacht schlafen und es war so friedlich ruhig. Der Garten im Innenhof, die in den Bildern nicht zeigen war erstaunlich. Eigentlich war ein Highlight unseres Aufenthalts! Unsere schöne Französisch Türen führen zu üppigen grünen Rasen, Rosen, Sträucher und ein vege Patch hat uns friedlich entspannt fühlen. Was blies uns vollständig mit Kundendienst entfernt wurde am Morgen auf einem Tisch im Garten mit frischem Saft, Joghurt, Obst, Müsli, Toast und Marmelade und die Tatsache eingestellt Erwachen, dass wir gefragt worden war, was wir eine erstaunliche Byron gemocht und serviert wurden Bay Chai-Tee (unser Favorit) und natürlich ein Papier. Dies war weit jenseits dessen, was wir für den Preis erwartet und wir werden auf jeden Fall wiederkommen. Sehr zu empfehlen die Unterkunft vor allem, da es tierfreundlich ist, können Sie alle so herzlich für unseren Aufenthalt nicht genug danken.Duane2015-01-25T00:00:00Z
Schöner Garten und eine ausgezeichnete UnterkunftMichael2016-12-10T00:00:00Z
This is my go to accommodation when I am in Newcastle for work and I have stayed here multiple times.Russell2016-12-06T00:00:00Z
This is a wonderful place to stay - light airy room with access to a beautiful garden. The location is great too - nearby to the city centre and in an interesting neighbourhood with nice coffee shops on the same street!Harriet2017-03-12T00:00:00Z
My husband and I had a wonderful and comfortable stay in Tanya's gorgeous home. Our hostess was thoughtful, considerate, and a great communicator. The highlight of our stay was breakfast in Tanya's lovely garden. You'll find Carrington conveniently located for cycling in Newcastle and a short drive from shops and eateries.Iris2015-10-05T00:00:00Z
We really enjoyed out stay. It was close to everything we needed in Newcastle, private and quiet. Tanya and fear family were lovely and very welcoming. Thanks so muchVicki2016-07-02T00:00:00Z
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Carrington, New South Wales, Australien
Fantastic place and a great host. Really enjoyed our stay here and would recommend to others.Kieran2017-02-18T00:00:00Z
Emma's place was so much better than the pictures. Incredible close to everything, and perfectly stocked with all our needs.Jennifer2017-05-21T00:00:00Z
Emma provided such a lovely stay! The apartment is incredible- from the tasteful decorations to the hipster cutlery, the open plan/luxury space had us smitten. Emma went out of her way to provide us with a few extra things we needed and cared about the safety of our bikes left outside. Our weekend in Newcastle was made complete predominantly because of this fantastic accommodation. Thank you!Bri2016-11-06T00:00:00Z
Superb accommodation option in a great location, just a few minutes walk from Newcastle shopping. Very well appointed kitchen, comfortable bed and spacious bathroom. Better equipped than any motel I've stayed in and comes complete with friendly and accommodating hosts. Highly recommended and now my preferred venue in Newcastle.Ann2016-10-15T00:00:00Z
Great unit in a lovely part of Newcastle! Michael and Emma were very accommodating and the unit was over and above what we expected! Hope to stay again soon!Louise2016-03-23T00:00:00Z
We had a great time in Wickham! Emma's place was outstanding, we communicated easily and loved the airy, bright atmosphere of the flat. We loved it and will be back!Ian2017-04-16T00:00:00Z
Thanks Emma for another amazing stay. My home away from home.Donna2017-05-08T00:00:00Z
Had a fantastic stay at Emma's. Her place is a lovely little oasis - we felt relaxed and welcome as soon we stepped inside. Emma was an awesome host, too - very accommodating and super easy to communicate with. Definitely recommend!Kristine2017-04-13T00:00:00Z
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Wickham, New South Wales, Australien
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Mayfield East, New South Wales, Australien
Meget afslappet slappe sted. Liz var en stor vært nogen spørgsmål eller problemer, hun sorteres dem ud med det samme. Meget glad :)Jose2016-05-29T00:00:00Z
Værelset var ligesom afbilledet og fremragende værdi. Håndklæder og ekstra strøelse var på hånden. Liz er en meget indbydende vært, og fik os til at føle sig hjemme lige væk, som gjorde hund og kat, som var begge meget elskværdige i lade os komme ind i deres rum. Et komfortabelt afslappet hjem kun få skridt væk fra Beaumont St var lige, hvad vi havde brug for. Højt anbefalet.Johannes2016-05-16T00:00:00Z
Liz og Craig, var meget rart og gjort mig velkommen. Det var først Air B & B erfaring og var ikke sikker på, hvad der venter! Forhåbentlig var det ok. Rummet var godt, men har brug for lidt arbejde at gøre tingene mere behagelig. Meget godt placeret med butikker og restauranter i nærheden.Aris2016-03-10T00:00:00Z
Liz er vidunderlige værter! Denne fantastiske hjem føles trygt og indbydende og kvarteret er roligt. Samtidig stedet er tæt på alle gode spisesteder.Simon 2016-06-13T00:00:00Z
Stor tur, mange tak Liz. Det er en stor oplevelse!Kefu2016-12-02T00:00:00Z
Liz gjort mig velkommen, var værelset komfortable og rummelige, og de bekvemmeligheder funktionel!Calum2016-05-22T00:00:00Z
Liz hus er en stor, rolig rummelige overraskelse i betragtning af sin populære placering. Liz var en dejlig vært og fantastisk at hænge ud med, hendes kæledyr er meget sød og jeg følte mig hjemme.Cameron2016-04-29T00:00:00Z
Jeg tilbragte 2 uger ved Liz hjem og jeg havde virkelig en stor tid. Hendes hjem er meget rart og godt lokaliseret, meget tæt fra butikker og cykel afstand fra stranden. Værelset var meget rart, ren, og præcis ligesom i billederne. Liz var en fremragende vært, meget tankevækkende og flot. Hun hepled mig litteraly med alt, hvad jeg havde brug for (cykel, trykning, supermarked elevatorer etc ...). Det eneste, der kunne kan kunne forbedres er rengøring af køkkenet, men jeg har ikke virkelig bekymrer sig om det. Jeg definitly recommand Liz hus!Laura2016-04-02T00:00:00Z
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Hamilton, New South Wales, Australien
我不会撒谎。我不打算在这个地方花太多的时间,因为我白天去一个音乐节,只有真正需要一个睡觉的地方/淋浴,晚上...秉性说......我几乎有点不高兴我不能真正花更多的时间在这个地方,因为它比我想象的......我的期望不低的要好得多。 非常优雅的地方尤其是考虑到价格,当你有一个或两个时刻纽卡斯尔太阳有茶/咖啡晒太阳的小外区提供了大量的魅力。 谢谢丽莎Matthew2017-04-30T00:00:00Z
有一个美好的留在莉萨的地方。 工作室虽小,但提供了你需要一个长周末的一切。丽莎是如此友好和乐于助人:所以容纳周围,当我们想检查进出,让我们向她的自行车,所以我们可以围绕纽卡斯尔周期。有一个小院子出门前,你可以,如果天气真好吃。Vicky2017-04-17T00:00:00Z
We really enjoyed our stay, Lisa was a great host and continued communication even though she wasn't available in Newcastle. Very friendly area also.Fiona2017-04-25T00:00:00Z
Great location, great hosts. Easy walk to cafes and pubs nearby. Private unit, come and go as you please.Conal2017-04-06T00:00:00Z
非常愉快的时光。我们喜欢纽卡斯尔。尼斯安静的家庭郊区Carringtton。非常感谢。Nikoletta 2017-05-07T00:00:00Z
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Serviceret lejlighed
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Carrington, New South Wales, Australien
Nairn has created such a lovely and unique space. Great location - close to beaches, restaurants, cafes and bars. Everything was spotless when we arrived & we appreciated the thoughtful little breakfast goodies in the fridge. Newcastle is always a good time but staying at your place made it greatSteph2017-01-21T00:00:00Z
I enjoyed a lovely weekend at Nairn's place, it was quiet, comfortable, close to everything and surpassesed my expectations! The kitchen and bathroom were well equipped with everything you could possibly need and the outdoor bath was a treat indeed! Thank you!Robyn2016-12-17T00:00:00Z
We had a great stay. The place was clean, convenient and had everything we needed - including breakfast!Victoria2017-03-04T00:00:00Z
Emily, Nairn and family were fantastic hosts. The house is as comfortable as it is beautiful. A perfect home away from home which was just what we needed; a good collection of books to read, long naps, soaking in water, beaches, early morning runs, neighbourhood cycles, local produce, lovely lovely people. Hot cross buns and a bowl of fruits to boot!Adelle2017-04-17T00:00:00Z
Partner, bub (7 months) & I stayed for the weekend. Cottage is better than described. Neat, tidy & super comfy. Close to cafés, train station, pubs & only a 10 minute drive to the beach. The extra touches were lovely & made us feel really comfortable.Carol2017-02-11T00:00:00Z
Comfortable and beautifully styled cottage fitted with everything needed for a relaxing getaway. Well located within walking distance of loads of vintage/antique stores and cafes and bars galore. The bikes were perfect for a short ride to the baths, beaches and waterfront. Accomodating hosts who offered plenty of recommendations for the best local experience. Perfect for a long weekend!Dylan2017-01-28T00:00:00Z
Nairn has created a very special space. This is one of the best styled and most relaxing spaces I have had the pleasure of staying in. Everything works, and everything is clean. There is the perfect balance of heritage charm and modern styles, with plenty of indoor plants give it an fresh, uplifting feel. You'll find beautiful soft towels, eco friendly toiletries, and a simple and satisfying breakfast to enjoy. There is a thoughtful collection of interesting books and interior design magazines to browse. Make yourself a stovetop espresso and spend a morning soaking in the outdoor bath (seriously good!) before enjoying a short cycle to the beach, or wander to one of the coolest cafe and antique shop strips in the state, which rivals the infamous Newtown of Sydney. I seriously can't give this a good enough rating to reflect how nice this place is! I would certainly go out of my way to stay here again. Thanks Nairn, you've done a great job.Tom2016-11-06T00:00:00Z
Probably the best airbnb experience I've ever hadTalia2016-11-29T00:00:00Z
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Islington, New South Wales, Australien
A beautifully appointed traditional cottage in a hip little community that is only minutes from the CBD, just across the river. An excess of fresh manchester and an ample supply of incidental foodstuffs that fed my hungry cohort. Will definitely stay here again next time in Newcastle.Chris2016-12-10T00:00:00Z
What a little gem! The attention to detail in this Carrington cottage for our week stay, was incredible. Carrington is a gorgeous little township, has a fantastic coffee shop, a fancy take away place (which had the yummiest of food), great little Mexican restaurant and Carrington place had the most delicious meals. IGA was a stroll away, though you wont need to bring much. The house is easy to find with ample parking around the streets. You are a short stroll from the waters edge too, make sure you get out and about. We were welcomed with a welcome pack that went over and beyond (thank you). The house was set up with everything you can possibly think of, we had a toddler in tow and there were toys, a portacot, sheets, and towels. Our bed was so soft and comfortable, and there is a fold out bed available also. The kitchen had every single item you can think of and more, the laundry was set up also for us, which we were thankful as my husband was on a business trip and needed to wash and iron clothes. The bathroom is older style which didn't bother us in the least, and the shower is the best pressure I have had in years! We thoroughly enjoyed our stay here and will always be our home away from home in Newcastle from now on. Thank you for being a wonderful host. Apologies if some things were moved around... an 18 month old is quick as lightning and some things I had no idea where he had gotten it from...Margot2016-10-31T00:00:00Z
Beautiful property with plenty of space and very well equipped for a family stay. Child friendly and great kitchen for cooking and entertaining. Bed very comfortable with the option of a spare room with a sofa bed. A great choice.Gill2017-04-29T00:00:00Z
This little house is perfect for s couple or a family get away. The house is so neat, with everything you need, like cleaning supplies and even some food! The communication from Jessica was perfect. The house has a nice heater for cold nights, perfectly working tv and a beautiful shower with a lovely shower head. Thank you so much Jessica!Jessica2017-04-08T00:00:00Z
The host canceled this reservation 26 days before arrival. This is an automated posting.Jessica2016-10-10T00:00:00Z
Cette petite maison était une super trouvaille. Comme ce fut notre première visite à Carrington et il n'y avait qu'une seule photo de la maison, nous ne savions pas à quoi nous attendre. Le chalet récemment rénové, est confortable et propre, l'emplacement est fabuleux, le repas au critère Pub excellente, tout comme le petit déjeuner dans la rue dans un café local. Ma famille tout a commenté la douche - pression de l'eau. Il est une belle partie de Newcastle et un endroit facile pour se détendre et flâner dans les jolies ruelles et le long de l'eau.Sue2016-10-08T00:00:00Z
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Carrington, New South Wales, Australien
Great house in a great location. Very nice touch and homely feel to the place. Awesome appliances :) Would recommend if staying in Newcastle and want to be central to everything or take a train to Sydney for a day trip.Addam2017-04-17T00:00:00Z
Beautiful home in a great location! Stacey was so easy to communicate with and made the whole process very straightforward. Definitely would recommend this place!Mike2017-04-29T00:00:00Z
Lovely house, really enjoyed the staynick2017-02-26T00:00:00Z
Great place to base yourself in Newcastle. Everything you need for a relaxing stay. Highly recommended. Very clean and homely.Damian2017-02-19T00:00:00Z
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Islington, New South Wales, Australien


text:
Reviews: 32
I have a small,special needs lhasa. She does have anxiety as well.So it's difficult to find a groomer that can handle my Sophie. I decided to try AUSSIE. I was more than reassured that I , nor Sophie had NOTHING to worry about. Sally came to groom my furbaby Mon. and that girl did ONE HELLUVA JOB! To top it off, not only did Sally listen to my thoughts on the groom,she went above and beyond.The groom was fantastic and it only took her @ an hour!Sophie wasen't the least bit anxious after, either!It is so worth the extra $$! WHO DOES THAT? AUSSIE!! lol! Thanks to the ladies I spoke to on the phone and thank you again, Sally for make this a wonderful experience!
Posted: 10/08/2014 • Link to this review
Thank you Aussie Pet Mobile in Alpharetta for doing a wonderful job with grooming our Bichon Poo, Apollo!
Posted: 9/08/2014 • Link to this review
We only have Aussie Pet Mobile groom our cats - wonderful with the cats, great looking results, gentle with them when there are trouble spots. Our long-haired cat in particular tends to matte her fur and they keep her looking so pretty!
Posted: 2/26/2013 • Link to this review
I have been using this service for some time now. I know our case is difficult as our dog has horrible arthritis and now 14, I just dont understand after realizing that she has some rough or raised places on her skin, and repeatedly mentioning this when booking appointments and in person, with each groomer, to just do what they can without alot of trauma for her. I have mentioned to please please only shave what you can WITHOUT getting so close you are scraping her skin. I find her shivering and her teeth chattering today and then notice she has scraps on her elbows down to the skin! I expect that on occasion but when Ive requested to not even go that short due to rough places, moles or anything else that might cause them to do this, that yet again I see this and she is in obvious discomfort due to this. I just dont expect this more than once for 90.plus tip for this service! Otherwise everything else is ok but this is something I just didnt expect to see each time we use them.
Posted: 5/13/2011 • Last edited: 9/08/2014 • Link to this review
Reviews: 1
We recently moved and lost our regular mobile pet groomer, so I was excited to find Aussi. I gave them a call a couple of weeks ago and left a message. To this day, I have not received a call back. I guess they have all the business they need. I understand that some times messages get lost, but that is rare in this day and age. So, my search continues for a good mobile groomer. I would never use Aussi as they have proven with their lack of response to be disorganized and unreliable.
Posted: 3/09/2011 • Link to this review
We apologize profusely if we did not contact you, I am not certain why this happened, as normally we will try and call back twice, leaving messages at the given contact number. The Aussie Pet Mobile Office in Woodstock has closed down which had previously serviced Woodstock, Canton and Marietta. These cities are now being serviced out of Alpharetta. Should you like to schedule an appointment, please call 770-521-2240.We would be delighted if you would please call us again, and endeavour to do our very best to service your needs. Sincerely, Maureen Holderied
Reviews: 2
I have been using Aussie Pet Mobile for over 2 years now and have always had great service. Everyone, including office staff and groomers, has been friendly and proficient. My dogs love the groomers and I love the convenience and high-quality service. If a groomer runs late as occasionally expected when encountering unexpected traffic delays or difficult dogs, I have always been called and have only had to reschedule once in 2 years. I highly recommend Aussie Pet Mobile for their convenience and great service. I find that mobile grooming is much easier on my dogs (and me), and we are all happy with the superior results!
Posted: 8/31/2010 • Link to this review
Appointment at 1:00. The groomer called at about 2:00 and said she was running late. Office wouldnt answer. Finally got ahold of them at 4:30 and she didnt know what the problems was or where the groomer was and at 5:20 the dispatcher has apparently not calling me back today. Also had a another poor experience with a groomer. 2 strikes your out. POOR SERVICE ALL AROUND
Posted: 8/03/2010 • Link to this review
We used APM for the first time last week. Our groomer was on time and handled my dog very well. She did a great job on clipping my yorkshire terrier and he looks fantastic. I will definitely be using them again.
Posted: 7/26/2010 • Link to this review
For years we'd deal with dog hair all over our car when transporting our pet to the vet or other groomers. Now we love having Aussie Pet Mobile come right to our door especially since the price was comparable to what we'd been paying when we drove to the groomers ourselves. Our dog looks great after every service and the groomers are always friendly!
Posted: 2/06/2010 • Link to this review
Reviews: 1
Coming from Los Angeles 3 years ago I was so disappointed in what passes as dog grooming & boarding options here in Atlanta. Tryed my vet but nothing but wire cages and bedlam, tried local shop that charged different price each visit depending on who was working that day & finally found Aussie Petmobile with Maureen and Kelly. The family- 4 dogs & a cat- love them, consistent quality of service and reliable and only a few $$$ more than the shop but no stress & travel! Recommend them all the time.
Posted: 2/04/2010 • Link to this review
Reviews: 49
The groomers are great once the scatter brained office staff finally books them correctly and gets them to your house. I've had two appointments where I found out at the last minute that the groomer needed to cancel and/or the groomer was running TWO hours behind. The office never returns calls and they are extremely overpriced. I'm switching.
Posted: 7/10/2009 • Link to this review
Reviews: 9
Maureen is very customer service driven and the dogs love her. Very convenient and reasonably priced.
Posted: 7/02/2009 • Link to this review
I have two 100lb labs that are very well behaved at home, but they are a handful when I take them out. This was a very convenient service for my situation. The groomer was obviously a huge dog lover, and my labs were very happy with her. A massage is part of the process and a nice side benefit was my older lab showed some temporary increased mobility. I will definitely use this company again.
Posted: 6/03/2009 • Link to this review
I have had two different groomers from Aussie over the past year. Both were well trained and very friendly. It costs me more to have the groome come to me but by the time I figure in time savings and the necessary car cleaning required after taking my dog to the groomer, Aussie is a real value. I open the garage door, out goes the dog and back he comes looking good. Very reliable.
Posted: 5/26/2009 • Link to this review
I was just charged $150.00 for two dog baths, which took about an hour. The groomer was an hour late, but nice. When I booked the appointment, I mentioned how much I paid our groomer and was told they were comparable NO They are not. I pay $75.00 for both dogs.
Posted: 11/24/2008 • Link to this review


text:
- 184.108.40.206 Procedures for Closing Non-Collection Due Process (CDP) Offers
- 220.127.116.11 Accepted Offers
- 188.8.131.52 Sustaining Offer Rejection
- 184.108.40.206 Withdrawn Offers
- 126.96.36.199 Potential Default Offers
- 184.108.40.206 Compromise of a Compromise
Manual Transmittal
December 13, 2016
(1) This transmits revised IRM 8.23.4, Offer in Compromise, Acceptance, Rejection, Withdrawal and Default Procedures for Non-Collection Due Process (CDP) Offers, and is revised to include Interim Guidance memorandum AP-08-0116-0001, Interim Guidance on Automated Offer in Compromise (AOIC) Transcript Access, and the other editorial changes noted in the table below.
Material Changes
(1) Revised to include the following editorial changes:
|IRM Section
|Description of Change
|Revised to incorporate Interim Guidance memorandum AP-08-0116-0001.
|Added new section 22.214.171.124.2, Reconsidering a Previously Rejected Offer.
|Added new section 184.108.40.206, Compromise of a Compromise.
|In General
|Revised for grammar, plain language and other editorial changes.
|In General
|Updated IRM cross-references
Effect on Other DocumentsIRM 8.23.4 dated October 15, 2014, is superseded. Incorporates Interim Guidance memorandum AP-08-0116-0001, Interim Guidance on Automated Offer in Compromise (AOIC) Transcript Access, as it pertains to the OIC program.
AudienceAppeals Employees
Effective Date(12-13-2016)
Anita M. Hill
Director, Case and Operations Support
When an Appeals hearing officer makes a decision on an Offer in Compromise (OIC) case, the basis of that decision must be adequately documented. The hearing officer must also prepare the appropriate closing documents in order to obtain the necessary approvals, meet statutory requirements, and produce an accurate and professional closing package. For non-Collection Due Process (CDP) OIC cases, this section provides procedures for the hearing officer to close cases in acceptance, rejection, withdrawal and default situations. Back-end closing procedures for the Account and Processing Support (APS) are found in IRM 188.8.131.52, Offer in Compromise (OIC) Non-CDP Cases.
The Appeals Case Memorandum (ACM) contains the detailed basis of the hearing officer's recommendation. The approving official relies significantly on the information in the ACM. In addition, just as the hearing officer must provide to the taxpayer an explanation of why the offer was not acceptable if recommending to sustain the rejection, the hearing officer must also provide an explanation to Compliance of why their decision to reject the offer was overturned or sustained. The ACM's narrative may be brief or long, depending on the complexity of the case. The ACM should include all of the information that the hearing officer considered in making the case decision. If the offer was originally rejected as not in the Government's best interest and the hearing officer's determination is to overturn that decision, the ACM should include the specific reason for that determination.
Use of Form 14559, Appeals Offer in Compromise Memorandum, is recommended.
The customized Form 5402, Appeals Case Transmittal and Case Memorandum, contains essential taxpayer identification information, resolution reason codes, case closing codes and case routing information.
It is necessary to generate Form 5402 directly from APGolf instead of using a saved Word version. Generating Form 5402 from APGolf in the Appeals Centralized Database System (ACDS) captures the case's Resolution Reason and Closing Codes. Appeals provides this information to Collection and works with them on efforts to improve the overall OIC process based upon the data collected.
APGolf generally contains the appropriate letters that notify the taxpayer of the hearing officer's decision in the case. The Appeals OIC Web Page contains other letters.
An OIC accepted under doubt as to collectibility (DATC) or Effective Tax Administration (ETA) provisions must include all unpaid assessed tax liabilities for which the taxpayer is liable. The hearing officer may consider an offer that includes an unassessed liability, but the liability must be assessed before the offer can be accepted.
During the course of an offer investigation, if a TIPRA payment (including the initial payment submitted with the offer, subsequent periodic installment payments, and/or the payment submitted with an amended offer) contributes to the full payment of a tax period, that period must remain part of the offer and must be listed on any subsequent amended Form 656,Form 14640, Addendum to Form 656, and Form 7249. Even though the tax liability is fully paid, the payment or payments used to satisfy the tax liability are still part of the overall offer amount, so all satisfied periods must remain part of the offer. See IRM 22.214.171.124,Pen and Ink Changes to Form 656. If a tax period is paid in full exclusively via a non-TIPRA payment, such as a refund offset, there is no need to list such period on the amended Form 656, Form 14640, or Form 7249. Before securing an amended Form 656 or Form 14640 with the tax period removed, make sure no TIPRA payment was applied to the satisfied tax period.
The Secretary has delegated to Appeals the independent authority to accept an offer in compromise. See Delegation Order 5-1, which is found in IRM 22.214.171.124.
A compromise is effective for the entire liability for tax, penalties, and interest (and lien fees) for the years or periods covered by the offer. An accepted OIC will conclusively settle all tax liabilities listed on the Form 656. Neither the taxpayer nor the government can re-open a compromised tax year or period unless there was a:
Falsification of information or documents supplied in conjunction with the offer
Discovery of mutual mistake of a material fact that would be sufficient to set aside or reform a contract
Concealment of assets and/or ability to pay
See IRM 5.8.9, Offer in Compromise - Actions on Post-Accepted Offers, for more information.
Before preparing the closing documents, check the Integrated Data Retrieval System (IDRS) to make sure there are no pending liabilities that are not included on the Form 656. A liability for a subsequent tax period could cause the offer to default. Matters that will later require the time and attention of the Appeals hearing officer and other IRS personnel can be avoided by checking for and resolving possible pending liability issues before closing out the case. The following are some ways to look for possible pending liabilities:
Check IDRS Command Code (CC) AMDIS
Check IDRS CC UNLCER to see if there are any Trust Fund Recovery Penalties (TFRP) not listed on the Form 656
Look for Transaction Codes (TCs) 420, 922, 976 or 977 to see if there is an amended return or any examination or under-reporter activity
If an open audit is found, follow the instructions in IRM 188.8.131.52.1.5, Coordination with Other Functions.
Carefully review published ex parte communications guidance before contacting another function. The hearing officer must document the case activity record with the purpose of the contact, what was discussed and any information that was exchanged. See IRM 8.1.10,Ex Parte Communications.
Also check to confirm that no unreversed TC 520 has posted or is pending for any period being compromised. TC 520 with closing codes 60-89 indicates that the taxpayer is involved in a bankruptcy or other litigation. Contact AIQ advisory to determine the nature of the litigation and whether the IRS has authority to accept the offer. If a case has been referred to the Department of Justice (DOJ), settlement authority belongs solely to DOJ.
If the offer includes Trust Fund Recovery Penalty (TFRP) assessments, confirm that all assessments are listed on the Form 656. Before August 2000, TFRP assessments were made by combining all unpaid corporate tax periods into one assessment using the latest quarterly period. After August 2000, TFRP assessments are made for each quarterly period. The Form 7249, Form 656 and/or Form 14640, Addendum to Form 656, must match by reflecting each assessed TFRP period.
IRM 220.127.116.11(6) contains current guidance on transcript redaction for purposes of public inspection files (PIF). The hearing officer will submit a request for an Automated Offer in Compromise (AOIC) transcript via the established AOIC Transcript SharePoint library as close to the offer acceptance date as possible without delaying acceptance. The hearing officer will attach the AOIC transcript to a redacted copy of the Form 7249 and ensure that both Form 7249 and the AOIC transcript have redactions of the taxpayer's street address, taxpayer identification numbers (both primary and secondary numbers), and all other information that must not be disclosed to the public under IRM 220.127.116.11(6).
Step Chart for Securing Automated Offer in Compromise (AOIC) Transcripts
Step Number Action 1 The hearing officer determines to recommend acceptance of an OIC. 2. Using one of the links below, the hearing officer completes and submits a transcript request form to the AOIC Transcript SharePoint Library by clicking on "Add Document":
AOIC Transcript Request Form
AOIC Transcript - All Documents
3. The Appeals employee who fulfills the request will:
Access the SharePoint Library on a daily basis or when an alert (if activated) is received.
Access the AOIC database, take steps to add any additional periods to the database (if applicable) and generate redacted and unredacted transcripts, which AOIC provides in PDF format for each request.
Attach all transcripts to a secure e-mail and send them to the hearing officer within five business days of the request.
Notate the transcript request form in the Library with the date it was fulfilled by selecting "Edit Properties" next to the form name and filling in the date.
4. The hearing officer must review the transcripts to verify all required information has been redacted and prepare the PIF, which is comprised of the redacted transcripts and the redacted Form 7249. The hearing officer will close the case following procedures found in IRM 184.108.40.206.1 and IRM 220.127.116.11.2.
An amended Form 656 or addendum secured by Appeals does not require a signature of an IRS representative as the "Authorized Internal Revenue Service Official" on Form 656. Since each offer only has one TC 480 date, a second signature may confuse APS or COIC and cause an erroneous input of another TC 480 date. Additional periods may be added to the existing Form 656 without need of an amended Form 656 or an addendum if the provisions in IRM 18.104.22.168, Pen and Ink Changes to Form 656, are met.
For any new offers submitted by related taxpayer entities that are secured subsequent to an initial offer filing by the taxpayer, a signature of an IRS official is still necessary. See IRM 220.127.116.11(10) for a discussion of related entities.
The ACM for an accepted offer should contain the following:
The amount of the original offer and a description of the payment terms
The amended offer amount, if applicable, and a description of its payment terms
Provide a complete explanation and discussion of the computation of the amount of the offer that is being recommended for acceptance.
The type of tax and periods (if the report covers individual and joint liabilities, state them in separate paragraphs)
If a tax period that was part of the original offer is subsequently paid in full via TIPRA payments, the period must still be listed on any amended offer. Even though the tax period is fully paid, the funds used to satisfy it are part of the overall offer amount, so the tax period must remain on the Form 656 . If a tax period is paid in full via a non-TIPRA payment, such as a refund offset, there is no need to list such period on the amended Form 656.
The cause of the tax problem and status of current compliance, as needed. See IRM 220.127.116.11, Taxpayer Compliance Issues, and its related subsections and IRM 220.127.116.11, When a Taxpayer Does Not Remain in Compliance, for the appropriate treatment of compliance issues.
Compliance's reasons for rejecting the offer
The issues raised by the taxpayer
An analysis of the taxpayer's financial condition including any documentation on which the hearing officer's position is based (e.g., type, location and condition of assets and the taxpayer's age, health, education, and future income prospects)
A comparison of the financial figures provided by the taxpayer, the amounts allowed by Collection, and the amounts allowed by Appeals. Sample Reasonable Collection Potential (RCP) Comparison Tables are available at the Appeals OIC Web Page. If the taxpayer amends the offer to the RCP amount determined by Collection and the Appeals hearing officer agrees that this is the proper amount, there is no need for the financial figure comparison. Instead, attach a copy of Collection's financial analysis tables to the ACM.
It is important for the hearing officer to document a clear and complete explanation of the factors considered in accepting the offer. This may include information that was not previously provided to Compliance or a different interpretation of the facts of the case or of IRM policies and procedures.
The source of the offer funds.
The total amount of TIPRA payments already applied to the offer.
An affirmative statement that the offer being recommended for acceptance reflects the reasonable collection potential or that special circumstances exist that otherwise justify compromise.
An explanation of the special circumstances justifying acceptance under Doubt as to Collectibility with special circumstances (DATC-SC) or Effective Tax Administration (ETA) and why payment of more than the offered amount would either cause the taxpayer to be unable to meet necessary living expenses or would undermine public confidence that the tax laws are being administered in a fair and equitable manner.
DATC-SC and ETA acceptance recommendations also require an affirmative statement indicating acceptance of the offer would not undermine other taxpayers' compliance with the tax laws.
If the offer being accepted involves a federal employee, a discussion of whether public policy implications exist based on the sensitivity of the employee's position or area of responsibility should be documented.
To facilitate a rapid and organized completion of the IET/AET and acceptance memorandum, consider using the Form 14559, Appeals Offer in Compromise Acceptance Memorandum, which is available on the Electronic Publishing website.
The hearing officer is responsible for inputting the following data on the customized Form 5402:
Amount of the outstanding liability
Amount of the taxpayer's original offer
Amount of RCP determined by Appeals
Amount of the accepted offer
When recommending acceptance of two or more related offers based upon a single financial analysis, only one ACM is necessary. To ensure proper processing of the related offers, create separate files/folders marked "1 of 2," and "2 of 2," etc. It is unnecessary to duplicate information pertaining to both taxpayers, but the separate files/folders should contain the documents listed below in paragraph (5), except for only one consolidated ACM.
Review the Delegation Order at IRM 184.108.40.206 to determine the appropriate approving official.
When accepting a non-CDP offer, prepare and assemble the following:
An unredacted Form 7249, Offer Acceptance Report, with a complete unredacted transcript for each tax liability listed.
A redacted copy of Form 7249 attached to redacted transcripts for each tax liability listed.
Instructions for completing redactions are located in IRM 126.96.36.199, Required Actions Prior to Closing an OIC as an Acceptance.
Customized Form 5402 generated from APGolf
Letter 5490, OIC Acceptance Letter, or Letter 5521, DATL OIC Acceptance Letter.
Form 656, Amended Form 656, and/or Form 14640, Addendum to Form 656
Collateral agreement, if applicable
Be sure to enter the Appeals RCP and accepted offer amounts on the Customized Form 5402. APS uses this information to update the applicable screens for the Automated Offer in Compromise (AOIC) system.
Enclose a copy of the Form 656 and any collateral agreements with the taxpayer's (and POA's) copy of the OIC Acceptance Letter.
The Fair and Accurate Credit Transactions Act of 2003 requires that persons who dispose of credit information take reasonable measures to protect against unauthorized access to or use of credit information in connection with its disposal. IRM 220.127.116.11, Consumer Credit Reports and IRM 126.96.36.199, Destruction of Credit Reports, contain information on credit report usage and disposal requirements. The credit report should remain in the case file until all reviews are complete. The credit report must be removed and properly disposed prior to sending the file to APS for closing. Follow these procedures for proper disposal of credit reports:
If... Then... The hearing officer determines that the Appeals approving official (Appeals Team Manager (ATM), Area Director (AD), Director Collection Appeals or Director Examination Appeals) and/or Counsel do not need to review the credit report(s) as part of the case disposition approval The hearing officer will remove and destroy all credit reports The hearing officer determines that the Appeals approving official and/or Counsel may need to review the credit report(s) as part of the case disposition approval The hearing officer will prominently 'flag' all credit reports and submit the case file for the necessary review and approvals The case does not require the review or approval of anyone beyond the ATM The ATM will remove and destroy all credit reports immediately prior to submitting the case to APS for closing actions The case requires the review or approval of the Area Director, Director Collection Appeals, Director Examination Appeals and/or Counsel and the file is returned to the ATM prior to submitting the case to APS for closing The hearing officer will leave the credit reports in the case file until completion of all reviews. The ATM will remove and destroy all credit reports immediately prior to submitting the case to APS for closing actions
See IRM 188.8.131.52, for APS OIC case closing procedures.
IRC section 7122(b) requires an opinion from Counsel to be placed in the file if the liability, including tax, penalties and interest, is $50,000 or more. Counsel's review has two separate and distinct components:
Certification that the legal requirements for compromise were met.
If the legal requirements for compromise were met, then Counsel reviews the proposed acceptance for consistent application of the Service's policies regarding acceptance.
The 24-month TIPRA statute period under IRC 7122(f) includes whatever time a case is pending in Counsel for its statutory opinion on an acceptance recommendation. See IRM 22.214.171.124 for additional information on statute responsibilities.
The requirement for Counsel review is not based solely on the liability as of the date of submission. Counsel's review is required if:
The liability at the time of submission was less than $50,000 but additional assessments made during the offer process increased the liability to more than $50,000.
The liability at the time of submission was more than $50,000 but application of TIPRA payments or refund offsets reduced the liability below the $50,000 threshold.
Under Chief Counsel Directives Manual (CCDM) 33.3.2, Legal Advice, Other Legal Advice, Offers in Compromise, Counsel's finding that a proposed acceptance is not in keeping with IRS policy is not a justification for withholding an opinion if all of the legal requirements for compromise have been met. If Counsel signs the Form 7249 but disagrees with the amount of the offer, they will communicate their disagreement in a separate memorandum.
Although Counsel's opinion is required for compromise, their concurrence with Appeals' decision to accept the offer is not required. However, the Appeals approving official must review and carefully consider Counsel's opinion prior to accepting the offer. If Counsel raised substantive issues, it is appropriate to document the case activity record to reflect that the approving official carefully considered those issues before accepting the offer.
If Counsel did not sign the Form 7249 or determined that the offer is not legally sufficient, Appeals may still accept the offer. The hearing officer will document the case history and include in the case file a copy of Counsel's memorandum or other communication expressing their opinion.
Other than as allowed by certain exceptions in IRM 8.23.3, the hearing officer will not identify new assets or increase a determination of equity in assets made by Collection. Even where Counsel, after identifying new issues or requesting further development of existing issues, determines that the offer is not legally sufficient, the hearing officer will not deviate from Appeals' guidance and dispute resolution role. If the offer is otherwise acceptable, the hearing officer should accept the offer.
If Counsel identifies errors made solely by Appeals, it is not appropriate for the hearing officer to accept the offer without first addressing those errors.
If an offer is returned by Counsel to address specific errors and those errors have been addressed, the hearing officer will not resend the case to Counsel for review unless the terms of the offer changed.
When an OIC is accepted in the situations described in (5) above, the Appeals management level that is required for approval of these cases does not change.
If acceptance of the offer is subject to Counsel's review, proceed as follows:
Due to the number of variables involved in managing different-sized offices and employees in remote offices, the following guidance is general in nature. Each office must establish its own processes within the following framework to most effectively manage and control the flow of the case and input of the required data at the appropriate time.
1. The hearing officer will input CARATS Action Code "AC" with SubAction Code "DC" and submit the case to the ATM for approval. The hearing officer should not input the "AC/FR" at this time because the case will be forwarded to Counsel for review.
2. The ATM will review the case and sign the Form 7249 to indicate concurrence with the acceptance recommendation. The ATM will not sign either the Form 5402 or OIC Acceptance Letter until Counsel completes their review and returns the case. The ATM will return the case to the hearing officer if the acceptance recommendation is not approved at the ATM level.
3. If approved, the ATM will forward the case to APS who will update ACDS to reflect 'DCOTHER' indicating the case was sent to Counsel for approval. APS will send the case to Counsel.
4. The case will be returned to APS after Counsel has completed its review. If Counsel does not sign the Form 7249, APS will return the case file to the Appeals hearing officer. If Counsel signed the Form 7249, APS will return the case file to either the ATM or the Appeals hearing officer, depending on locally established procedures.
Upon closure of a case in which Counsel's opinion did not recommend acceptance and Appeals agrees with the opinion, either the ATM or the hearing officer must input an entry into CARATS to explain Counsel's decision and the general reason(s) why the offer was rejected.
5. If the hearing officer receives the case file from APS after Counsel's review, the hearing officer will input CARATS Action Code "AC" with SubAction Code "FR" to reflect the case's "final resolution" and submit the case to the ATM for final approval. If the ATM receives the case file from APS after Counsel's review, the ATM must notify the hearing officer so the status of the case may be updated to "AC/FR" . Either the ATM or the hearing officer must remove and destroy any credit reports in the file before submitting the case to APS for closing. See IRM 18.104.22.168.1 for information on the removal and destruction of credit reports.
6. After the "AC/FR" action and SubAction codes are input, the ATM will sign the OIC Acceptance Letter and input the ACAPDATE on ACDS. See (7) immediately below if the approval requires the signature of the AD, Director Collection Appeals or Director Examination Appeals.
7. If the ATM is not the approving official, the ATM will not sign the acceptance letter after receiving the case back from Counsel. Instead, the ATM will forward the case to the Area Director, Director Collection Appeals or Director Examination Appeals for review and required approval. Once the hearing officer receives the signed Form 7249 and OIC Acceptance Letter from the approving official, the hearing officer will input the "AC/FR" action and SubAction codes, and the ATM will input the ACAPDATE, and close the case through APS after removing and destroying all credit reports in the file and forward the case file to APS for closing.
When the facts of the case do not support acceptance, the hearing officer should attempt to inform the taxpayer, prior to issuance of the rejection letter, of the decision to sustain the rejection of the offer. See IRM 22.214.171.124, Rejected Offers, for additional information.
Generally, the hearing officer will sustain a rejection only under the same basis for which the offer was rejected. Note the following exceptions:
If Collection rejected an offer for public policy reasons under Policy Statement 5-89 or as Not in the Government's Best Interest, and the hearing officer does not sustain the rejection on those grounds, the hearing officer may sustain the rejection based on the collectibility determination documented by Collection.
In the rare situation where the hearing officer determines that a collateral agreement should be included in the acceptance recommendation and the taxpayer does not agree to its terms, the hearing officer may reject the offer. This is true even if the hearing officer raised the collateral agreement as a new issue. See IRM 184.108.40.206, Collateral Agreements.
Instances of including a collateral agreement should be rare.
The hearing officer may sustain rejection for a tax compliance issue as discussed in IRM 188.8.131.52, Tax Compliance Issues, its related subsections and IRM 184.108.40.206, When a Taxpayer Does Not Remain in Compliance.
When a taxpayer does not propose agreeable payment terms, the hearing officer may sustain a rejection as Not in the Government's Best Interest. These instances should be rare. See IRM 220.127.116.11.1(3).
The hearing officer must sustain a rejection when a taxpayer files bankruptcy. This is true even if the taxpayer filed and received a discharge while the offer was open. This type of rejection may be approved at the ATM level.
The hearing officer must sustain rejection of an offer when it is determined the offer should have been returned by Collection in the following circumstances:
For cases under Department of Justice jurisdiction. See IRM 220.127.116.11.1, Tax Cases Controlled by Department of Justice.
Cases involving restitution liability. See IRM 184.108.40.206.2, Offers in Compromise Submitted that Include Restitution.
If Collection rejected an offer submitted under Doubt as to Collectibility provisions on the basis that the taxpayer could pay more than the amount offered, and information provided by the taxpayer or the hearing officer's analysis concludes otherwise, the hearing officer will not independently sustain the rejection or otherwise dispose of the case under any other basis such as Public Policy, Not in the Government's Best Interest, or a finding that the submission of the offer was solely to delay collection.
See IRM 184.108.40.206(7).
If Collection rejected an offer submitted under Doubt as to Collectibility provisions on the basis that acceptance was not in the Government's Best Interest, the hearing officer will sustain Collection's rejection when Appeals concurs that acceptance is not in the Government's Best Interest or determines that the taxpayer can pay more than the offered amount.. See IRM 18.104.22.168.1, Not in the Best Interest of the Government Rejection.
The hearing officer will sustain rejection of a Doubt as to Liability (DATL) offer when Appeals determines that the tax is correct as assessed or when Appeals agrees to make an adjustment to the tax but the taxpayer will not withdraw the offer. See IRM 22.214.171.124, Consideration of Doubt as to Liability (DATL) Offers, and its related subsections.
The Secretary has delegated to Appeals the independent authority to reject an offer in compromise. See Delegation Order 5-1, which is found in IRM 22.214.171.124.
If sustaining the rejection of an offer, the hearing officer will communicate the reason(s) for the decision and discuss alternatives (such as installment agreements and Currently Not Collectible status, as applicable) that the taxpayer may pursue with Collection. Do not refer the taxpayer to COIC or field offices. The hearing officer should close the offer and refer the taxpayer to Form 9465, Installment Agreement Request, and/or IRS Telephone Assistance at 1-800-829-1040 (individuals) or 1-800-829-4933 (businesses).
The hearing officer will not make any Notice of Federal Tax Lien (NFTL) filing determinations. The hearing officer should inform the taxpayer verbally or in writing that Collection may file an NFTL after the case is closed. If the taxpayer indicates intent to file a Collection Appeal Request, refer them to the Collection employee who worked the initial case, and close the OIC case following normal procedures
If the taxpayer submitted a deposit with the OIC, the deposit must be returned unless the taxpayer gave written authorization to apply it to the tax liability. Form 3040, Authorization to Apply Offer in Compromise Deposit to Liability, or other written authorization may be used for this purpose. If applied to a tax liability, the deposit is credited as of the date it was received by the IRS.
If the offer at issue includes a TIPRA payment, the 20% initial payment for a Lump Sum Cash offer and the proposed payments for a Periodic Payment Offer are not deposits and will not be refunded, except in limited circumstances identified in IRM 22.214.171.124.1, Determining Processability. In addition, if the taxpayer pays more than 20% with the submission of a Lump Sum Cash offer, the excess amount is considered a payment of tax and will be applied in the government's best interest, unless otherwise designated or the taxpayer indicates on the Form 656 to treat the excess amount as a deposit. The same applies to periodic installments in excess of the proposed amounts. See Form 656, section 5.
If the case is a DATL offer involving a TFRP or personal liability for excise tax (PLET) liability and the hearing officer recommends making an adjustment to the liability, the hearing officer will prepare a Form 3870. APS will forward the Form 3870, along with any TFRP or PLET administrative files, to the appropriate Collection Advisory Unit. See IRM 220.127.116.11.9, Doubt as to Liability (DATL) - Resolution Options.
See IRM 18.104.22.168.1(7) for instructions on destroying credit reports.
The ACM for a case in which Appeals sustains the rejection of the offer should contain the following:
Sufficient information and explanation to support the decision, including a complete financial analysis.
If the decision is simply to sustain Collection's RCP determination, the Offer Examiner's financial analysis tables (Income/Expense Table (IET), Asset/Equity Table (AET) or Full Pay Worksheet) are sufficient.
Any counter proposals either offered to or received from the taxpayer.
Information on the disposition, either a refund or application to a tax liability, of any offer deposits.
The Customized OIC Form 5402 may be used in place of an ACM if there is sufficient room to reflect the above items. Also, consider using the Form 14559, Appeals Offer in Compromise Memorandum, which is available on the Electronic Publishing website.
The hearing officer is responsible for inputting the following data on the Customized OIC Form 5402:
Amount of the outstanding liability
Amount of the taxpayer's original offer
Amount of RCP determined by Appeals
Review the Delegation Orders at IRM 184.108.40.206 to determine the appropriate approving official to sustain rejection of the offer.
When recommending Appeals sustain rejection of the non-CDP offer, prepare and assemble the following:
Customized OIC Form 5402 generated from APGolf
ACM, if necessary
An undated Pattern Letter 5197 to notify the taxpayer that Appeals sustained rejection of the offer
Form 3040, Authorization to Apply Offer in Compromise Deposit to Liability, or other written authorization (if applicable)
Form 1271, Rejection and Withdrawal Memorandum. Include this form if it was prepared by Collection. Do not prepare a Form 1271 if there is none in the file.
Consider the use of Form 14561, Income and Expense/Asset Equity Calculation Table, as a means to complete the IET/AET or Form 14559, Appeals Offer in Compromise Memorandum, to include an abbreviated ACM.
If the liability at issue is a TFRP or PLET and the hearing officer agrees to adjust or abate the amount of the TFRP or PLET, the hearing officer is responsible for preparing the Form 3870. Ensure that the Form 5402 properly instructs APS to forward the Form 3870 and the TFRP/PLET administrative file to the appropriate Collection Advisory Unit. The hearing officer is responsible for providing APS with the address of the appropriate Advisory Unit. The Form 5402 contains instructions for determining the appropriate Advisory Unit.
Once all of the above documents are complete and assembled, update the ACDS case status to 'AC/FR' and submit the case file to the ATM for approval.
When a hearing officer sustains the rejection of a non-CDP offer, Appeals' jurisdiction of the case is relinquished. Except in the circumstances discussed in this section, the hearing officer cannot reconsider, for any reason, a previously rejected offer.
The hearing officer can reconsider a rejected offer case under the following circumstances:
The hearing officer sustained a rejection because the taxpayer failed to timely provide requested information and it is later learned that the information was provided timely but was misrouted or misidentified by Appeals or IRS.
The hearing officer sustained a rejection because the taxpayer was unable to meet an unreasonably short response deadline.
An unreasonably short deadline is defined as less than 14 calendar days from the date of the request.
The hearing officer made a significant computational error in determining RCP.
The taxpayer failed to respond to the hearing officer and it is later learned that this was due to an emergency situation (e.g., medical emergency, natural disaster, etc.).
When presented with a request to reopen a closed offer, consider all factors, including the taxpayer's new information and/or statements, and reopen the offer only if the issue(s) to be reconsidered are likely to lead to acceptance of the offer.
An offer will not be reopened:
To reconsider the earlier decision based upon the same facts and circumstances
To consider new facts and circumstances that arose after the rejection
Because a taxpayer can now fund an offer they were previously unable to fund
In all circumstances appearing in (2) above, the taxpayer's request to have the case reconsidered must have been received by Appeals no more than 30 days after the date Appeals' rejection letter was issued. See (6) below for an exception to this.
A previously rejected offer may be reconsidered later than 30 days after the date of the rejection letter only under the following circumstances:
At the request of the taxpayer or authorized representative, and
With the agreement of an Appeals Director of Operations, and
With the agreement of the SBSE Director, Offers, Liens and Advisory
A request to reconsider a previously rejected offer identified in (6) will be forwarded to the Appeals Technical Advisor for the Area in which the taxpayer's case was previously assigned to coordinate the agreement of the Appeals Director of Operations and the SBSE Director of Offers, Liens and Advisory.
When a previously rejected OIC case is reopened, the ATM should request that the ACAPDATE be reversed using the OSGetServices Ticket process. Use the original Appeals WUNO to monitor the case. Another TC 480 should be input including the original TC 480 date of the offer.
IRM 184.108.40.206, Withdrawal, contains information on withdrawn offers. There are two kinds of withdrawals:
Voluntary withdrawal, and
Mandatory withdrawal
A taxpayer may voluntarily withdraw an offer at any time after it is submitted, including while the case is in Appeals. A voluntary withdrawal may be made verbally or in writing, including by fax. Written withdrawals are encouraged. Letter 3504 (SC/SG), Offer in Compromise Withdrawal, Letter 3504-A,Offer in Compromise Withdrawal - Joint, may be used to withdraw an offer. The letters must be modified with respect to the taxpayer waiving appeal rights. However, if a taxpayer or authorized representative provides a clear oral statement requesting withdrawal of the offer, the offer may be closed as withdrawn. Be sure to adequately document the case activity record of the taxpayer's or representative's withdrawal request.
If the taxpayer sends a written withdrawal by certified mail or hand-delivers the withdrawal, the offer is considered withdrawn as of the date Appeals received the withdrawal. Date stamp the withdrawal document with the received date, as that is the date on which the statutory period to collect the tax begins to run.
If the taxpayer verbally withdraws the offer or sends a written withdrawal by regular mail, fax or any method other than certified mail or hand-delivery, the offer will be considered withdrawn as of the date Appeals mails the Letter 241, Offer in Compromise Withdrawal, to the taxpayer.
Document the case activity record as to how the taxpayer made the withdrawal.
If an offer is withdrawn, either voluntarily or as a mandatory withdrawal, the hearing officer documents the reason(s) why and discuss alternatives (such as an installment agreement and Currently Not Collectible status, as applicable) that the taxpayer may pursue with Collection. Do not refer the taxpayer to COIC or field offices. Close the offer and refer the taxpayer to Form 9465, Installment Agreement Request, and/or IRS Telephone Assistance at 1-800-829-1040 (individuals) or 1-800-829-4933 (businesses).
If the taxpayer submitted a deposit with the offer, secure a Form 3040, Authorization to Apply Offer in Compromise Deposit to Liability, or other written authorization, to apply the deposit to a tax liability. If the taxpayer does not provide such written authorization, the deposit must be refunded.
The hearing officer will not make any NFTL filing determinations. The hearing officer should inform the taxpayer verbally or in writing that Collection may file an NFTL after the case is closed. If the taxpayer indicates intent to file a Collection Appeal Request, refer them to the Collection employee who worked the initial case, and close the OIC following normal procedures.
The offer may also be considered withdrawn under IRC 7122(c)(1)(B)(ii) if the taxpayer fails to make a proposed periodic installment payment. However, the taxpayer is not required to continue making proposed periodic installment payments on a Periodic Payment offer after such offer is rejected by Collection. For this reason, instances of mandatory withdrawal of a non-CDP offer should be uncommon.
Periodic installment payment requirements start again upon receipt of an amended Periodic Payment offer. The hearing officer is responsible for securing the TIPRA payment required with the amended offer and monitoring receipt of the proposed periodic installment payments until the case is closed in Appeals. If the hearing officer secures an amended offer well in advance of closing out the non-CDP offer and the taxpayer fails to make a proposed periodic installment payment, follow the procedures in IRM 18.104.22.168.1 regarding mandatory withdrawal.
The ACM for a withdrawn offer case should contain the following:
Sufficient information indicating the type of withdrawal (voluntary or mandatory) and the date (if known) and manner in which the offer was withdrawn, e.g. verbal, written, certified mail, hand-delivery, etc.
The taxpayer's reason for withdrawing the offer, if known.
Information on the disposition of any deposits submitted with the offer. The deposit will be refunded unless the taxpayer provided written authorization to apply it to a tax liability.
The Customized OIC Form 5402 may be used in place of an ACM if there is sufficient room to reflect the above items.
The hearing officer is responsible for inputting the following data on the Customized OIC Form 5402:
Amount of the outstanding liability
Amount of the taxpayer's original offer
Amount of RCP determined by Appeals
Prepare Letter 241, Offer in Compromise Withdrawal Letter, to the taxpayer. Letter 241 can be signed by the hearing officer. In a withdrawal, there is no need to secure an ATM signature on Form 5402.
When closing a non-CDP offer as withdrawn, prepare and assemble the following:
Customized Form 5402 generated from APGolf
ACM, if more details are needed than can fit on the Form 5402
An undated Letter 241(CG) to notify the taxpayer that the offer is withdrawn, the effective date of the withdrawal, and the disposition of any offer deposit
Form 3040 or other written authorization to apply an offer deposit to a tax liability, if applicable
A Form 1271 is not needed for a withdrawn offer. See IRM 188.8.131.52.3, Closing an Offer as a Withdrawal.
If the case is a DATL offer involving a TFRP or PLET liability, and the hearing officer recommends an adjustment to the liability, the hearing officer will prepare a Form 3870. APS will forward the Form 3870, along with any TFRP or PLET administrative file, to the appropriate Collection Advisory Unit.
Once all of the above documents are complete and assembled, the hearing officer will update the ACDS case status to AC/FR and provide a copy of Form 5402 to the ATM for ACAP entry on ACDS.
See IRM 188.8.131.52.1 for instructions on destroying credit reports.
A potential default offer is loaded onto ACDS as an OIC case, using feature code "DO". This includes potential default offers that are being considered as a "compromise of a compromise", and the formal rescission of accepted offers. See IRM 22.214.171.124, Potential Default Offers, for general procedures on potential default cases.
Delegation Order 5-1 (Rev 4) found in IRM 126.96.36.199.4, Termination Authority, grants the Monitoring Offer in Compromise Unit (MOIC) the authority to terminate an offer where the taxpayer defaults on the terms of the offer and fails to offer an alternative to the default.
An offer defaulted due to the taxpayer's failure to remain in filing and payment compliance cannot be considered for an alternative such as an offer on an offer or a change in offer payment terms.
If the taxpayer remains in filing and payment compliance but was unable to remedy the potential default issue (e.g., missed offer payments, non-compliance with a collateral agreement), the hearing officer may default the offer and recover the full liability, less any payments made, or accept the offer for amounts already paid under "compromise of a compromise" procedures as discussed in IRM 188.8.131.52, Compromise of a Compromise.. If the hearing officer decides to default the offer, the hearing officer will use Letter 5412, Appeals Offer in Compromise Default Letter. The letter must be signed by the Appeals official who accepted the offer or their successor. See the Delegation Orders at IRM 220.127.116.11. Document the case activity record, input "DM" and "AC/FR" , and close the case using Closing Code 14. Close the Form 2209 back to MOIC advising that the offer was defaulted and attach a copy of the signed default letter. MOIC will then reinstate the compromised liability. Follow procedures in IRM 18.104.22.168 if recommending acceptance of a "compromise of a compromise".
If the potential default case involves the death of a taxpayer, and following procedures in IRM 22.214.171.124, Potential Default Offers, it is determined that no estate exists, then the hearing officer should simply close the offer as satisfied following compromise of a compromise procedures in IRM 188.8.131.52, Compromise of a Compromise, and IRM 22.214.171.124, below. The hearing officer should document the case activity record, input DM and AC/FR, and use Closing Code 15. Send the Form 2209 back to MOIC advising that the offer should not be terminated.
When generating the Customized OIC Form 5402 for a potential default case, use the closing codes below. Also, use the most appropriate resolution reason code when generating the Form 5402.
Closing Code 14 - Offer defaulted or rescinded
Closing Code 15 - Offer not defaulted
Closing Code 16 - Request withdrawn by the taxpayer
Closing Code 20 - MOIC recalled request for default consideration
Procedures for rescission of a previously accepted offer are found in IRM 5.8.9, Actions on Post-Accepted Offers, and IRM 184.108.40.206, Offer Rescission Considerations.
After making a decision on the potential default offer case, the hearing officer will return the Form 2209 and any closing documents to the appropriate MOIC site.
After following procedures in IRM 22.214.171.124, Compromise of a Compromise, the hearing officer will close the case and send it back to MOIC using the process in this IRM and IRM 22.214.171.124.3, Processing Completed Investigations.
If the taxpayer is deceased, the hearing officer will verify the TC 540 was input or request APS to manually input the TC 540.
Return Form 2209 and all closing documents to the appropriate MOIC site, including:
The taxpayer's written proposal for the compromise of a compromise.
A copy of the acceptance letter.
Appeals Case Memorandum (ACM) and documentation supporting the case decision.
A redacted and unredacted newly generated Form 7249.
To properly record the changes in the terms of the offer acceptance, the newly generated redacted Form 7249 must be forwarded to the appropriate Public Inspection File to be associated with the original acceptance following current procedures.


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When the tough get going and need to tote their equipment along, the Pelican PL1630 Case is a versatile option. The PL1630 is a chemical-resistant, corrosion-resistant, airtight, watertight, dustproof, crushproof case. The Pelican PL1630 defends your sensitive equipment against harsh weather conditions, bumps, drops, jolts and shocks. The case is equipped with easy open double throw latches, two stainless steel pad lockable hasps, stainless steel hardware, and has large, comfortable fold down over-molded rubber carry handles. When you case is loaded, easy transport is provided with the retractable trolley handle and wheel system. Its exclusive polymer O-ring and latches seal perfectly and includes an automatic purge valve for quick equalization after changes in atmospheric pressure.
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This product has a limited lifetime warranty.
Reviewed by 1 customers
Nice BIG case. Lid organizer a must too.