# User Fees for Offers in Compromise
> **IRS** · Final regulation. · Published 2020-03-13 · Effective 2020-04-27 · 85 FR 14567
## Document
- **Document number:** 2020-05115
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 85 FR 14567
- **CFR reference:** 26 CFR 300
- **Publication date:** 2020-03-13
- **Effective date:** 2020-04-27
- **Treasury docket:** TD 9894
## Abstract

This document contains the final regulations that provide user fees for offers in compromise. The final regulations affect taxpayers who wish to pay their Federal tax liabilities through offers in compromise.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2020/03/13/2020-05115/user-fees-for-offers-in-compromise)
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