A. Acceptance of engagement and authorization forms

B. Obtain all the IRS forms which might be helpful in compiling the   reasoning for the inability to pay the unpaid balance of the    assessment or the reasoning for the assertion the assessment is   incorrect.  

	1.  Obtain the adviser's OIC Kit
	2.  Engagement dates printout     a.  Fill out a calendar or a project software project with all        pertinent dates to calendar     b.  Obtain the list of due dates, deadlines, etc for this project        from the adviser's Kit       (1) Bar date for amending returns       (2) Bar dates for claim for refunds         (a) Tax returns in the unpaid balance of the assessment         (b) Tax returns in the 3-year rule         (c) Tax returns in the 2-year rule
	3.  Keep in mind that amended returns may be appropriate if there is      doubt as to the liability
	4.  Setup sections of Workpapers.  Prepare a title page which lists, client name, client ID [folder name], tax period, general assertions by the government, arguments for the t/p – short points, no support to be shown, and the listing of the contents of this section.     a.  Route sheet     b.  Notes - including handwritten notes and the notes made on the         computer.     c.  The checklist for this engagement.     d.  General - which includes the following:     e.  Notices from the government.  Examples are:     f.  Telephone conversations with the government.  Documentation of        telephone calls.  Paper, Computer, and audio tape documentation.     g.  Documentation of written communication with the government.        This will include any handwritten notes not transcribed to the computer and all computer (electronic filed) notes.  This section is important - all are important, however, this is extremely crucial to maintain this section in detail in be able to find any correspondence to or from the IRS immediately.     h.  Tax returns - if there are changes then refer to the separate         section for compilation and procedures of the changes and         preparation of protests, appeals, claims for refunds or amended returns.     i.  Communication with the client - written, telephone, meetings, etc.     j.  Government Correspondence – copies
	5.  Forms
	a.  2848
	b.  Statement of Income Tax Changes - 4862
	c.  Report of Individual Income Tax Examination Changes - 1902B
	d.  Report of Individual Income Tax Changes Based On An        Examination of a Flow Through Entity - 1902C
	e.  Income Tax Examination Changes - 4549A
	f.  Income Tax Examination Changes - 4549B
	g.  Income Tax Examination Changes - 4549C
	h.  Income Tax Discrepancy Adjustments - 4549E
	i.  Certificate of subordination - 669-E
	j.  Certificate of subordination of Federal Estate Tax Lien - 669F
	k.  Certificate of Discharge of Property form Federal Tax Lien - 669A
	L.  Claim for refund and request for abatement - 843
	m.  Request for prompt assessment §6501(d) - 4810
	n.  Request for Authorization to use electronic equipment and         consensual monitoring - 5177
	o.  Authorization to apply offer in compromise deposit to        liability - 3040
	p.  Offer in compromise - 656
	q.  Collateral agreement, future income individual - 2261
	r.  Collateral agreement, future income corporation - 2261A
	s.  Collateral agreement, adjusted basis of specific assets - 2261B
	t.  Collateral agreement, waiver of net operating losses, capital        losses and unused investment credits - 2261C
	u.  Installment Agreement Information - 9433
	v.  Install Agreement Request - 9465
	w.  Request for abatement of delinquency or failure to pay tax        penalty individual - 9264
	x.  Request to postpone determination as that an Activity is        engaged for profit applies - 5213
	y.  Disclosure Statement  - 8275
	z.  Injured Spouse Claim and Allocation - 8379
	aa. Forms to check IRS penalty & interest computations - This        checking and computing is done AFTER all other computational adjustments have been made.  This is to be based upon the corrected tax.  If the bankruptcy relief provisions apply, then they should be applied first.  See step C.
	(1) Penalties for failure to file tax return and pay tax - 5318
	(2) Computations from Tax Interest forms
	(3) Transcripts
	bb. Forms to submit information, make claims, prove assertions to        IRS
	(1) 433A
	(2) 433B
	(3) 1040X or appropriate form for amending returns
	(4) Installment Agreement - 433D
	(5) Direct Debit Installment Agreement - 433G

C. Gathering information, making computations, making adjustments --

	1.  Entrance Interview with the taxpayer
	a.  Inquire about bankruptcies in the time periods
	b.  Determine whether the taxpayer was insolvent during this time        period.
	c.  Furnish the Client OIC kit to the client
	d.  Using the Organizer gather all the pertinent information
	e.  Copies of all unpaid tax returns
	f.  Copies of all open year tax returns - those are the returns        that were filed and paid timely within the last (3) three years AND those returns which were paid late but were paid within the last two (2) years
	g.  Engagement letter -- see samples of a 1040 cover letter.
	h.  Taxpayer(s) representations letter -- see samples of a        management representation letter.
	i.  Power of attorney - 2848
	j.  Authorization of credit checks of the taxpayer(s) and related        entities.  See the new client application for an example.
	k.  Have client sign and understand the understanding of        engagement form.  Include the following:
	l.
	m.  Copies of all open and unpaid tax returns
	(1) Gather all tax returns for all periods which have an unpaid           balance on the tax assessment
	(2) Gather all tax returns for all periods that fall under the           3-year rule
	(3) Gather all tax returns for all periods that fall under the           2-year rule
	n.  Copies of all government correspondence
	(1) Notice of exam
	(2) Notice of exam changes
	(3) CP letter series
	(4) Notice of Deficiency
	(5) Notice of intent to levy
	(6) Others
	(7) If the t/p has written or oral communication with the           government, then include the client's notes on the communication.
	(8) Has there been any registered mail from the Government
	(9) Obtain all correspondence from Government
	(10) Obtain all correspondence to the Government
	(11) Inquire about other communication such as telephone calls
	(12) Tax returns as amended
	(13) Identify all the taxes and returns in the unpaid balances           of assessments
	Prepare a s/s to document this.   If there are very many            tax returns or periods the adviser may find the need for a "lead schedule" type approach to keep this orderly.  Prepare a front sheet that lists in a columnar form all the returns and periods.  It is up to the adviser to design the            layout, whether to set the periods in the description column and list in separate columns across the page the various tax types, or rotate the aforementioned layout, or to set categories in the description column with a single column for amounts. Then setup a separate section behind the front summary page for each group or column – depending upon the layout designed.
	(a) Type of tax, and form (Federal income tax - federal form             1040)
	(b) Tax period
	(c) Due Date including extensions
	(d) Date filed
	(e) Date assessed
	(f) Date paid
	(g) Original assessment
	(h) Correct Liability
	(i) Adjustment required
	2.  Immediately send to the government
	a.  Power of attorney - with cover sheet if it was Faxed to the        government, be sure the fax # it was sent to is shown.
	3.  Request from the government
	a.  Notify the current case worker that the firm has been engaged        as the representative, to send all correspondence originals to the firm, and notify the officer of any verifiable facts that change the taxpayer's position or refute any government claims.
	b.  Request and obtain transcripts from the individual master file         (or other applicable IRS file) for the same years.
	c.  If not all tax return copies are available, request copies of         tax returns
	d.  IRS IMF printouts
	4.  Document all meetings and discussions
	a.  Ideas, tactics, etc

D. If Enforcement has commenced - Usually the adviser will need sufficient time to work with the client, perform the factual discovery and analyses, perform the compliance discovery and analyses, make the amended computations    and rebuttals and prepare all the documents, transmittal letters, forms, claims and petitions. Therefore obtaining an installment agreement or requesting a freeze on the collection activity will be a necessity.

	1.  911 if applicable
	a.  Notes on the reasons to grant a 911, this will be notes        prepared by this office.
	b.  Notes on conversations with the client
	c.  Notes on research copies of research printouts of tax research        file, and any other memo notes etc. made in connection with arriving at arguments for the taxpayer's position of hardship.
	d.  Pencil copy if applicable
	e.  Final draft of the 911
	2.  Request a freeze and if not available
	3.  Request an installment agreement
	(a) Obtain the client's approval of the amount and timing of            the installments
	(b) Prepare as needed
	I.    433A
	II.   433B
	(c) Installment agreement
	I.    Prepare transmittal letter and Fax Cover
	II.   433D
	(d) Prepare the petition for the installment agreement packet
	I.    Fax Cover
	II.   Transmittal Letter
	III.  2848
	IV.   433A
	V.    433B
	VI.   433D
	VII.  Sometimes the IRS will request the following, so be                prepared for them
	[A] Recent Business Financial Statements
	[B] Bank states for the last six months

E. Establish the foundation for the filing of an Offer.  This section is a gathering of information in order to make a preliminary decision as to whether an Offer In Compromise, might be an acceptable alternative from the government's point of view and analysis.  The following will explain the most probable foundations for filing and OIC.  Consider the following in setting the foundation of the offer

  1.  The following forms are to be considered in the process of the       government filings:

    a.  Certificate of subordination - 669-E

    b.  Certificate of subordination of Federal Estate Tax Lien - 669F

    c.  Certificate of Discharge of Property form Federal Tax Lien - 669A

    d.  Claim for refund and request for abatement - 843

    e.  Request for prompt assessment §6501(d) - 4810

    f.  Request for Authorization to use electronic equipment and        consensual monitoring - 5177

    g.  Authorization to apply offer in compromise deposit to        liability - 3040

    h.  Offer in compromise - 656

    i.  Collateral agreement, future income individual - 2261

    j.  Collateral agreement, future income corporation - 2261A

    k.  Collateral agreement, adjusted basis of specific assets - 2261B

    L.  Collateral agreement, waiver of net operating losses, capital        losses and unused investment credits - 2261C

    m.  Installment Agreement Information - 9433

    n.  Install Agreement Request - 9465

    o.  Installment Agreement - 433D

    p.  Direct Debit Installment Agreement - 433G

    q.  Request for abatement of delinquency or failure to pay tax        penalty individual - 9264

    r.  Request to postpone determination as that an Activity is        engaged i nor profit applies - 5213

    s.  Disclosure Statement  - 8275

    t.  Injured Spouse Claim and Allocation - 8379

    u.  Forms to check IRS penalty & interest computations - This        checking and computing is done AFTER all other computational adjustments have been made.  This is to be based upon the corrected tax.  If the bankruptcy relief provisions apply, then they should be applied first.  See step C.

      (1) Penalties for failure to file tax return and pay tax - 5318

      (2) Computations from Tax Interest forms

      (3) Transcripts

    v.  Forms to submit information make claims, prove assertions to        IRS

    w.  433A

    x.  433B

    y.  656 Series

  2.  The tax is not collectible

    a.  Prepare financial - collection information statements

        It is emphasized these forms are not to be prepared in         conformance with GAAP and are not financial statements.  The         purposes of the forms are:  To arrive at a modified net worth based upon liquidation         values, status of creditors regarding any liens, secured, unsecured creditors, liens inferior to the government's liens, considering solvency or insolvency, the federal exemptions - not state exemptions, Cash flow considering only the federal allowances, etc.  Debt payments allowed, business expenses allowed, etc.  This is NOT a GAAP income statement or personal statement or personal         changes in net worth.

      (1) Collection Information Statement For Individuals - 433A

        (a) Obtain the following

          I.    Statement of Annual Estimated Personal & Family                 Expenses - 4822

          II.   Organizer for the OIC containing the information for                 the 433A

          III.  Client notes and information furnished by client

          IV.   Information about extra expenses, more liabilities, methods to exclude assets, or include liabilities, etc.

          V.    Worksheets

        (b) Prepare a net worth statement

        (c) Prepare a personal cash flow - used for assessment of            collectibility

        (d) Prepare Pencil copy of the 433A.  Discuss with the client if necessary.

        (e) Prepare final (presentation) Form 433A

      (2) If this is a self employed person or any manner has an           income that is dependent upon a controlled business, then prepare a statement of income (cash flow basis) or income statement of that entity (or entities).  Be certain to consider the fact that some income may be earned but not            collected (consider that in relation to the total income being reported and whether it is or is not included in the total).  Be certain to consider that some bills may not have been paid.  These items may or may not be included in            the total expenses.  Consider the presentation of each and how it will affect the potential to pay the unpaid taxes.  See the section on preparing the net worth statement. 433B for each business separately

        (a) Obtain the following

          I.    Statement of Annual Estimated Personal & Family                 Expenses - 4822

          II.   Organizer for the OIC containing the information for                 the 433A

          III.  Client notes and information furnished by client

          IV.   Information about extra expenses, more liabilities, methods to exclude assets, or include liabilities, etc.

          V.    Worksheets

        (b) Prepare Pencil copy of the 433B.  Discuss with the client if necessary.

        (c) Prepare final (presentation) Form 433B

  3.  Form 9264 Request for abatement of delinquency or failure to pay      tax penalty.

    a.  Notes

    b.  Information gathered

    c.  Research, documentation, printouts, etc.

      (1) Notes of warnings and discussions with client.

    d.  Collection Information Statement For Business - 433B

    e.  If it is easier to reach a compiled individual and business        collection information statement by the use of other forms or         checklists, obtain those and make the forms complete.

  4.  The assessment is incorrect -- One must consider the assessment      procedures, deficiency procedures, the correct treatment of the items on the tax return or examination changes, correctness of items from pass through entities, effects of bankruptcy or insolvency, from the possibility of improperly prepared returns. etc.

    a.  If the assessment is not correct, there must be compelling         reasons and documentary evidence to support the logic that the tax was not correctly computed, correctly treated (errors), deductions were omitted, or the assessment was not proper.

    b.  Proof the computation of the tax for all unpaid returns and        all open years

    c.  Obtain the following forms and Workpapers

      (1) Statement of Income Tax Changes - 4862

      (2) Report of Individual Income Tax Examination Changes - 1902B

      (3) Report of Individual Income Tax Changes Based On An           Examination of a Flow Through Entity - 1902C

      (4) Income Tax Examination Changes - 4549A

      (5) Income Tax Examination Changes - 4549B

      (6) Income Tax Examination Changes - 4549C

      (7) Income Tax Discrepancy Adjustments - 4549E

      (8) Pencil draft of the communication to the government, which           shows the summary, protest and explanation

      (9) Worksheet comprising the tax changes

      (10) Ledger with IRS IMF entries and the adjustments to the IMF           account.

      (11) Tax Interest reports after corrections have been made to           all the tax assessments, payments and credits.

      (12) Summary spreadsheet of changes to original return

      (13) Tax returns as amended

      (14) Type of tax, and form (Federal income tax - federal form           1040)

      (15) Tax period

      (16) Due Date including extensions

      (17) Date filed

      (18) Date assessed

      (19) Date paid

      (20) Original assessment

      (21) Correct Liability

      (22) Adjustment required

      (23) Narrative of first assessment and correct liability           differences - limited to 1-3 sentences if possible.  Keep it short.

        (a) Show columns for Incorrect Amount, Correct Amount, and            Adjustment Required.

        (b) Individual Returns show Rows for:

    d.  Discovery should include the following:

      (1) Any pass through of forgiveness of debt

      (2) Losses from prior years, which were limited

        (a) At risk limits

        (b) Passive limits

        (c) §179 Limits

        (d) Charitable contribution limits

      (3) Pass through entities Proof for correct pass through and           correct computation on the target return:

        (a) Income

        (b) Suspended losses carried over

        (c) Cancellation of debt

      (4) The Service or preparer of the tax return did not properly           exempt cancellation of indebtedness

        (a) From Passthroughs

        (b) From the individual

    e.  If there is sufficient tax, interest and penalty reduction to        warrant the cost, time and effort to file amended returns, the obtain the correct advisers kit for preparing or amending the tax returns.          File amended returns

    f.  Recomputed any tax return - that will provide a significant tax        benefit to the client

      (1) Gather all tax returns for all periods that are not paid in            full.  Separate the forms and setup a folder for each, including worksheets and any other information gathered by directing inquiries to the client, the preparer of the returns, if pass through returns were used to prepare the            client's return, the consider more inquiry into those            returns.  Some preparers do not always disclose such items            as forgiveness of debt and other amounts, which can impact the t/p, return quite significantly.

      (2) The following may help to overview tax computations, tax           preparation, the gathering of information, and compiling of            the various documents into a meaningful set of Workpapers            to make adjustments where advisable.  Forms to compute tax            - overview each return.  Determine whether the tax            computations are substantially correct.  For each year, make a worksheet of changes to the tax return.  Show            columns for Original amount, corrected amount and the            adjustment to each line on each tax return affected.  See            IRS forms used for this as an example (1902-B, as an            example).

      (3) Go through the process of recomposing the tax for each year            that will produce a significant tax savings for the client.            The steps below define the tools to use and the processes.

      (4) Make changes found for the tax returns to the following            worksheets:  The source of changes will be from the tax            returns, 1040x's, the statement of income tax changes form            4862, the report of individual income tax changes form            1902-B, etc.

      (5) Use the New views "tax" setup to setup the record keeping for            this taxpayer.  The original entries are to be exactly as            shown on the IRS IMF transcripts.  ALL of the changes will            be made by making adjustments to the individual entries on            the IMF file, supported by convincing and compelling            worksheets, CFR citations, IRM citations, and any other            support along with the revised tax returns and            recompilations.             The IMF accounting should be the first page of the            Workpapers.

        (a) IMF Accounting page

          I.    Taxpayer ledger sheets for the tax account (individual                 master file postings).  The worksheets, which show the adjustments, can be used to post the changes to the                 accounts.

          II.   LEDGER WITH IMF ENTRIES AND ADJUSTMENTS

            [A] Obtain the IMF transcripts mentioned in the gathering                 of information instructions.

            [B] Post all the transactions exactly as shown on the IMF                transcript

        (b) Lead schedule for all tax returns and all periods

        (c) Cover page for the Tax Return showing all tax periods

        (d) Cover page showing the adjustments to the tax return for             the single period

          I.    SUMMARY OF TAX CHANGES

            [A] Prepare the worksheets for the smarmy of tax changes

            [B] Depending upon the number of years and the volume of                transactions or adjustments involved, either make                changes/adjustments discovered as the work progresses, or                 IF the volume is large or other factors make one                 deem it necessary, then compile a list of adjustments                 as the adjustments are discovered and when completed                 with the current year tax changes, then write all                 changes on the summary of tax changes sheet, arrive at                 the correct tax liability, and determine the change in                 tax liability needed, post the change as a one line                 item to the ledger and date it at the date of the                 original assessment.  Then post the changes required                 to make all penalties correct on the IMF ledger.

              [1] Wages

              [2] Interest/Dividends

              [3] Such C taxpayer

              [4] Sch C Spouse

              [5] Pensions/IRA's

              [6] Sch E page 1

              [7] Sch E - pass through

              [8] Other income

              [9] Adjustments to income

              [10] Adjusted Gross Income

              [11] Sch A

              [12] Dependents

              [13] Taxable Income

              [14] Federal Income Tax

              [15] Self Employment Tax - taxpayer

              [16] Self employment tax - spouse

              [17] 2210 Estimated tax penalty

              [18] Total Tax

              [19] Failure to file penalty

              [20] Failure to pay tax when due penalty

        (e) cover page for each item changed on the tax return            followed by computations and supporting documentation

          I.    Prepare the Organizer, gather all the facts, and make the computations.  For any changes the perform the                following:

          II.   Record all entries for each year exactly as shown on                the IMF printout.

          III.  As changes are discovered, then compile proper support                and make the adjustments on these sheets to arrive at                 a new amount of the unpaid balances of the                 assessments.                  These sheets or facsimiles thereof can be used as lead                 schedules to assist with the organization of the                 Workpapers.                  The following are forms, which will help either in                 direct use of the form or by furnishing ideas for the                 structure of spreadsheets.

            [A] NOL Computation – 3621

            [B] Tax expense - 4743

            [C] Medical and dental - 4742

            [D] Contributions - 4744

            [E] Interest expense - 4745

            [F] Child and dependent care - 4746

            [G] Uniforms, clothing, equipment or tools - 4747

            [H] Casualty or theft - 4748

            [I] Employee expense or misc. itemized deductions - 4749

            [J] Head of Household - 4752

            [K] Compare from one year to another

            [L] Make inquiries

            [M] Consider items of income on the returns that might be                prone to error or misclassification.

            [N] A Blank Organizer for the year being considered for                adjustments.

            [O] Use the following to compile changes, by making                recomputations, changing treatment on the tax returns, including items omitted, and any other applications of                the tax law to decrease the tax owing.

            [P] Tax Planner, and other tax preparation software.  All                years will probably be on the network.  At present all                years from 1986 to current are on the system.

            [Q] The tax interest and penalties worksheets

            [R]

        (f) PENCIL DRAFT OF COMMUNICATION TO THE GOVERNMENT -- Compile            a worksheet presenting to the government the findings of            facts which offer substantive evidential matter to support            our protest to the item being charged to the taxpayers'            IMF.  This will include the tax, penalties and/or interest            charges asserted by the government.

          I.    Section 1 - amount of over assessment

          II.   Section 2 - Explanation for tax computation

  5.  The taxpayer master account is not correct for some reason

  6.  The Service has made incorrect computations when the taxpayer      was in bankruptcy

  7.  The innocent spouse rule should be applied

  8.  Bankruptcy can create help for the taxpayer

    a.  The Service has incorrectly used tax refunds to setoff        balances

    b.  Bankruptcy During any years of unpaid taxes

      (1) Petition Date

      (2) Confirmation or discharge date

      (3) Discover any additions to the taxpayer account by reading           the transcripts that were made during the dates above.

        (a) Interest charges

        (b) Penalty charges

        (c) Taxes added

      (4) Look for any setoff that the government made between the           above dates, and discover whether the court approved the           setoffs

      (5) Prepetition taxes and balances of tax assessments no paid

        (a) Was the government aware of the bankruptcy petition?

        (b) Get proof of claim and read

        (c) For each tax remaining unpaid - use the bankruptcy taxes            dischargeable s/s for recording this information

          I.    Original due date including extensions

          II.   If tax not filed timely, date of filing

          III.  Date tax assessed

          IV.   240 day period before the petition date ____________

      (6) Post petition interest and penalty charges:

        (a) After finding the petition date and the discharge date or            plan confirmation date, open each of the Tax Int            worksheets and suspend the interest for the applicable            time period.

          I.    Tax Year End _________________

          II.   Tax Year End _________________

          III.  Tax Year End _________________

          IV.   Tax Year End _________________

          V.    Tax Year End _________________

          VI.   Tax Year End _________________

          VII.  Tax Year End _________________

    c.  If bankruptcy is a consideration now

      (1) In limited instances the tax is dischargeable in bankruptcy

      (2) Trust portion of payroll tax is not ever dischargeable.

        (a) Responsible Party considerations

        (b) In instances of currently not collectible the trust            portion of the payroll is not dischargeable and carries            over for the full amount of the collection period.

        (c) Can be executed as a judgment - in some states the            judgment has a limited life and in some states it is            perpetual

      (3) Post petition taxes are given an administrative expense           priority

      (4) Pre petition taxes may not be dischargeable - some are a           low priority but are not dischargeable

      (5) State exemptions are overridden by federal exemptions -- there are no federal exemptions

      (6) Usually taxes are collectible from property not in the           control of the US Bankruptcy Trustee - therefore bankruptcy           most of the time is not a benefit in discharge of taxes.

      (7) Cover which year are dischargeable

  9.  Statute of Limitations on Collections Considerations

    a.  Is there a tax lien?

    b.  Is there a judgment?

  10. As each step of the above is completed, add to the forms, which      we are using to request actions to be taken by the government.

  11. Form 656 Offer In Compromise

F. Exit Conference With Client

	1.  Statute of limitation - Cover each year involved with the offer
	a.  What the ordinary statute of limitation period is
	b.  How the OIC fling extends the limitation period - state that        it is a waiver of the ordinary statute of limitation period        rights.
	c.  What are dangers of extending the limitation period?  What are        dangers of not making the offer so that the taxes will be        abated?
	2.  What are the rights for filing for a refund?
	3.  What are the rights for filing a petition in the US Tax Court, the Court Of Claims?
	4.  What are the rights for filing in a Federal District Court?
	5.  What will happen to any future refunds for the time period that      the government has a right to collection of the debt?  Where the      tax is written as non-collectible?  Where the tax is abated?      Where the tax is compromised?
	6.  The most recent transcripts from the IRS - whether information      provided to us is current - or is old and changes have been made      that could effect the forms filed and assertions made.
	7.  Where the unpaid balance of the assessment is written up as not      collectible:
	a.  The amount that is still due
	b.  The final date the government has to collect the money without        extension
	c.  In some instances the government may be able to extend the        date
	d.  Tax liens on file and no release until the tax is paid.
	e.  Effect on applications for credit and the reaction of        creditors to the filing of the liens
	f.  The tax lien is a 'blind' line in that it affects all        transfers of property of any kind.
	g.  The amount of the tax is collectible from the estate of either        spouse
	8.  Liens
	a.  New filings
	b.  Releases
	c.  Priority in bankruptcy
	d.  Dischargeable
	e.  Credit reporting - cover effects, how long on file, that it        does not report when paid, etc.
	9.  Installment Agreements:
	a.  What to do to avoid cancellation of the agreement
	b.  Relate to liens
	c.  Relate to staying current
	10. Interest charges by the IRS:
	a.  Pre petition - bankruptcy code, IRC
	b.  Post petition - bankruptcy code, IRC
	11. The five (5) year requirement to file and pay current, or the      OIC is voided