offer_in_compromise

Differences

This shows you the differences between two versions of the page.

Link to this comparison view

offer_in_compromise [2025/08/15 05:18] – created xiaoeroffer_in_compromise [Unknown date] (current) – removed - external edit (Unknown date) 127.0.0.1
Line 1: Line 1:
-====== Offer in Compromise: The Ultimate Guide to Settling Your IRS Tax Debt ====== +
-**LEGAL DISCLAIMER:** This article provides general, informational content for educational purposes only. It is not a substitute for professional legal advice from a qualified attorney. Always consult with a lawyer for guidance on your specific legal situation. +
-===== What is an Offer in Compromise? A 30-Second Summary ===== +
-Imagine you're trying to climb a mountain. This mountain isn't made of rock and ice; it's made of tax debt, penalties, and interest, and it seems to grow taller with every passing day. For many, this mountain feels insurmountable. You can see the top, representing financial freedom, but the climb seems impossible. Now, what if the government offered you a different path? Not over the mountain, but a negotiated passage *through* it, allowing you to reach the other side by paying only a fraction of the total height. That passage is an **Offer in Compromise (OIC)**. It is a formal agreement between a taxpayer and the [[internal_revenue_service]] (IRS) that resolves the taxpayer's tax liability for less than the full amount owed. It's a powerful tool, but it's not a giveaway. The path is narrow, the gatekeepers are strict, and you must prove you truly cannot make the full climb. This guide is your map and compass for that journey. +
-  *   **Key Takeaways At-a-Glance:** +
-  * **What It Is:** An **Offer in Compromise** is a legitimate program from the [[internal_revenue_service]] that allows qualifying taxpayers with an overwhelming tax debt to resolve it for a lower, negotiated amount. +
-  * **Who It's For:** The **Offer in Compromise** program is designed for individuals and businesses facing genuine financial hardship, not as a simple way to avoid paying taxes. Eligibility is based on a strict formula evaluating your ability to pay, income, expenses, and asset equity. +
-  * **The Reality Check:** An **Offer in Compromise** is a difficult and lengthy process with a low acceptance rate; you must provide exhaustive financial documentation and remain in full tax compliance for five years after it's accepted. +
-===== Part 1: The Legal Foundations of the Offer in Compromise ===== +
-==== The Story of the OIC: A Historical Journey ==== +
-The concept of a government settling a debt for less than the full amount is not new. Its roots are in the practical understanding that sometimes, collecting a small portion of a debt is better than collecting nothing at all. In the United States, the authority for federal tax compromises has existed for over a century, but the modern **Offer in Compromise** program has evolved significantly. +
-Initially, these compromises were rare and handled on an ad-hoc basis. However, as the American tax system grew more complex after the passage of the `[[sixteenth_amendment]]` and the creation of the modern income tax, the need for a standardized process became clear. The [[internal_revenue_service]] was given the formal authority to compromise tax liabilities to promote "effective tax administration." +
-A major turning point came in the 1990s with the IRS Restructuring and Reform Act of 1998. This act was a response to public outcry over perceived aggressive collection tactics by the agency. Congress mandated that the IRS become more "taxpayer-friendly," and as part of this shift, the OIC program was liberalized. The agency was encouraged to consider the unique financial circumstances of taxpayers more flexibly, leading to an increase in accepted offers. +
-More recently, the IRS "Fresh Start" initiative, launched in 2011, further refined the program. This initiative relaxed some of the financial analysis standards, making it possible for more taxpayers to qualify. The goal was to help people hit hard by the economic recession get back on their feet. The story of the OIC is one of a slow but steady shift from a rigid debt collection tool to a more flexible instrument of economic policy, recognizing that sometimes, a clean slate is the best outcome for both the taxpayer and the government. +
-==== The Law on the Books: Statutes and Codes ==== +
-The legal authority for the IRS to accept an **Offer in Compromise** is firmly rooted in federal law. The single most important statute is found in the Internal Revenue Code. +
-**`[[internal_revenue_code_section_7122]]` - Compromises:** +
-> "(a) Authorization. The Secretary [of the Treasury] or his delegate may compromise any civil or criminal case arising under the internal revenue laws prior to reference to the Department of Justice for prosecution or defense; and the Secretary or his delegate may compromise any such case after reference to the Department of Justice for prosecution or defense..." +
-In plain English, this law gives the Secretary of the Treasury, and by extension the IRS Commissioner, the legal power to settle a tax debt for less than the full amount. It is the bedrock upon which the entire OIC program is built. The law grants broad authority, and the specifics of how this authority is exercised are detailed in the Treasury Regulations, particularly Regulation § 301.7122-1. These regulations spell out the three specific grounds on which an OIC can be accepted: Doubt as to Collectibility, Doubt as to Liability, and the promotion of Effective Tax Administration. +
-==== A Nation of Contrasts: State-Level OIC Programs ==== +
-While the IRS OIC program is the most well-known, it's critical to remember that it only applies to **federal** tax debt. If you also owe state income tax, property tax, or sales tax, you must deal with your state's tax agency separately. Many states have their own version of an OIC program, but the rules, eligibility, and even the names can vary dramatically. +
-Here is a comparison of the federal program versus four representative states: +
-^ Jurisdiction ^ Tax Agency ^ OIC Program Availability ^ Key Differences & What It Means for You ^ +
-| **Federal** | [[internal_revenue_service]] (IRS) | Yes, robust program available. | The IRS OIC is the gold standard but has a very strict, formula-based review process based on your [[reasonable_collection_potential]] (RCP). **This means:** Your offer must be based on a precise calculation of your assets and future income, leaving little room for subjective negotiation. | +
-| **California** | Franchise Tax Board (FTB) | Yes, has a formal OIC program. | The FTB's program is similar to the IRS's, but they are often considered even stricter. They place a heavy emphasis on your future earning potential. **This means:** If you are younger or have skills that suggest your income could rise significantly in the future, the FTB may be less willing to compromise than the IRS. | +
-| **Texas** | Comptroller of Public Accounts | Limited. Primarily for business taxes. | Texas has no personal income tax, so its compromise program is focused on sales tax, franchise tax, and other business-related debts. It is not as formalized as the IRS program. **This means:** Resolving business tax debt may involve more direct negotiation with a revenue agent rather than a standardized application process. | +
-| **New York** | Dept. of Taxation and Finance (DTF) | Yes, has a formal OIC program. | New York's DTF considers an OIC a last resort and will aggressively explore other collection options first, like an [[installment_agreement]]. They also have a five-year "probationary" period after acceptance. **This means:** You must prove to NYS that no other payment option is viable, and any misstep in the five years following the agreement can void the entire deal. | +
-| **Florida** | Department of Revenue (DOR) | No formal OIC program. | Florida has no personal income tax. For business taxes (like sales tax), the DOR has the authority to settle debts through a more informal process called a "Stipulation Agreement." **This means:** The process is less about filling out a form and more about negotiating a settlement with the DOR, often requiring the help of a `[[tax_attorney]]` who understands their internal procedures. | +
-===== Part 2: Deconstructing the Core Elements ===== +
-==== The Anatomy of an Offer in Compromise: The Three Grounds for Acceptance ==== +
-An OIC is not a one-size-fits-all solution. To have your offer even considered, it must be based on one of three specific legal arguments, or "grounds." Understanding which ground applies to your situation is the absolute first step. +
-=== Ground 1: Doubt as to Collectibility === +
-This is, by far, the most common and successful basis for an OIC. You are essentially telling the IRS, "I agree that I owe this money, but I simply do not have the assets or income to pay it in full, now or in the foreseeable future." +
-The IRS is not interested in your feelings of hardship; they are interested in cold, hard numbers. They will evaluate your "Doubt as to Collectibility" claim based on a critical formula known as **Reasonable Collection Potential (RCP)**. The RCP is what the IRS believes it could realistically collect from you if it used all its collection powers, such as a `[[tax_levy]]` on your bank account or a `[[wage_garnishment]]`. +
-The RCP formula is generally calculated as: +
-**RCP = (Net Realizable Value of Your Assets) + (Your Future Remaining Income)** +
-  *   **Net Realizable Value of Assets:** This is what the IRS could get from your assets in a forced sale. They look at your home equity, cars, bank accounts, and investments, but they use a "quick sale" value, which is often lower than fair market value. They also subtract any loans against those assets. +
-  *   **Future Remaining Income:** The IRS calculates your monthly income and then subtracts your allowable monthly living expenses based on strict national and local standards. They are not interested in your actual cable bill or vacation fund; they use their own charts for what food, housing, and transportation should cost. The remaining amount, multiplied over a period of months (either 12 or 24, depending on your payment plan), is added to your RCP. +
-Your minimum offer must generally be equal to or greater than your RCP. If your calculated RCP is higher than your tax debt, you will not qualify for an OIC on this basis. +
-=== Ground 2: Doubt as to Liability === +
-This ground is much less common and applies only in very specific situations. With "Doubt as to Liability," you are not claiming you can't pay; you are claiming **you don't actually owe the tax in the first place.** You must provide clear and convincing evidence that the IRS's assessment of the tax is incorrect. +
-This is not for people who simply disagree with tax law. It is for situations where there is a genuine dispute over the facts or the law as it applied to your specific case. Examples include: +
-  *   You were wrongly identified as the responsible party for a business's payroll taxes. +
-  *   The IRS assessed a tax based on income that was legally attributable to someone else (e.g., an ex-spouse in a non-community property state). +
-  *   You have new evidence to support a tax position that was previously disallowed, and the time for an `[[appeal]]` has passed. +
-To pursue an OIC on this basis, you must submit a detailed written statement explaining why the tax is incorrect and provide all supporting documentation. +
-=== Ground 3: Effective Tax Administration (ETA) === +
-The ETA ground is the "fairness" argument. It is for rare and exceptional cases where you agree you owe the tax and you even have the assets or income to pay it (meaning you fail the "Doubt as to Collectibility" test), but forcing you to pay would create an extreme economic hardship or would be "unconscionable." +
-The IRS defines two types of ETA cases: +
-  *   **Economic Hardship:** Collection of the full tax debt would leave you unable to meet basic living expenses. This is not about inconvenience; it is about destitution. For example, a taxpayer has enough equity in their home to pay the tax bill, but they are elderly and chronically ill, and selling the home would leave them with nowhere to live and no way to pay for essential medical care. +
-  *   **Public Policy/Equity:** Collection would undermine public confidence that the tax laws are being administered fairly. This is the rarest of all. An example might be a taxpayer who received erroneous advice from the IRS itself, relied on that advice to their detriment, and is now facing a massive tax bill as a result. +
-ETA offers are judged on a case-by-case basis and require a compelling narrative backed by extensive documentation (e.g., medical records, doctor's letters, evidence of reliance on IRS advice). +
-==== The Players on the Field: Who's Who in an OIC Case ==== +
-Navigating the OIC process means interacting with several key individuals and professionals. +
-  *   **The Taxpayer:** This is you. Your role is to be completely transparent, organized, and responsive. You are responsible for gathering every required financial document and presenting your case truthfully on the OIC forms. +
-  *   **The IRS OIC Examiner:** This is the highly-trained IRS employee assigned to your case. They are not your adversary, but they are not your friend. Their job is to be a neutral fact-finder whose sole mission is to verify the information you provided and determine if your offer meets the strict legal and regulatory requirements. They will scrutinize your bank statements, analyze your expenses, and may ask for additional information or clarification. +
-  *   **The Tax Professional:** While you can file an OIC yourself, the process is notoriously complex. Many people choose to hire a professional. The three main types are: +
-    *   **`[[tax_attorney]]`:** A lawyer specializing in tax law. They are uniquely qualified to handle complex legal arguments (especially for Doubt as to Liability cases) and can represent you in `[[tax_court]]` if necessary. They are protected by attorney-client privilege. +
-    *   **`[[certified_public_accountant]]` (CPA):** An accountant with expertise in tax preparation and financial analysis. They are excellent at preparing the detailed financial statements (Forms 433-A/B) required for an OIC. +
-    *   **`[[enrolled_agent]]` (EA):** A tax professional who is federally licensed by the IRS. They specialize exclusively in tax matters and can represent you before the IRS just like an attorney or CPA. They are often very experienced in the practical aspects of the OIC process. +
-===== Part 3: Your Practical Playbook ===== +
-==== Step-by-Step: What to Do When Considering an Offer in Compromise ==== +
-This is a high-stakes process. Following a clear, methodical approach is essential to maximize your chances of success. +
-=== Step 1: Ensure Basic Eligibility & Conduct a Reality Check === +
-Before you spend hours gathering documents, you must clear the first hurdles. +
-  - **You must have filed all required tax returns.** The IRS will not consider an offer from someone who is not in compliance with their filing obligations. +
-  - **You must have made all required estimated tax payments for the current year.** +
-  - **If you are a business owner with employees, you must have made all required federal tax deposits for the current quarter.** +
-  - **Use the IRS OIC Pre-Qualifier Tool.** This free, anonymous online tool on the IRS website will ask you a series of questions about your financial situation and give you a preliminary indication of whether you might be eligible. This is a crucial first step and a powerful reality check. +
-=== Step 2: Gather Your Financial Arsenal === +
-The OIC application is essentially a complete financial audit of your life. You will need to gather extensive documentation to support the numbers you put on the forms. Start collecting these items immediately: +
-  - **Proof of Income:** Pay stubs for the last 3-6 months, Social Security statements, pension statements, and records of any self-employment income. +
-  - **Proof of Expenses:** Bank statements for the last 3-6 months, utility bills, mortgage or rent statements, car payment records, health insurance premiums, and records of any court-ordered payments. +
-  - **Asset Information:** Deeds to real estate, vehicle titles, recent statements for all bank accounts (checking, savings), investment and retirement account statements (401k, IRA), and information on any other valuable property. +
-  - **Liability Information:** Statements for all loans (mortgage, auto, student), credit card statements, and records of any other debts. +
-=== Step 3: Calculate Your Offer Amount === +
-This is the most critical calculation. Your offer must be based on your **Reasonable Collection Potential (RCP)**. While the official formula is complex, you can create a simplified estimate: +
-  - **Calculate your net asset equity:** List all your assets, estimate their quick-sale value, and subtract any associated loans. +
-  - **Calculate your future discretionary income:** Tally your average monthly income. Then, subtract your allowable monthly expenses using the IRS's national and local standard amounts (you can find these on the IRS website). Do not use your actual expenses unless they are lower than the standards. +
-  - **Multiply and add:** Multiply your monthly discretionary income by 12 (for a lump sum offer paid in 5 months or less) or 24 (for a periodic payment offer paid over 6-24 months). Add this figure to your net asset equity. The total is a rough estimate of your RCP and the minimum offer the IRS is likely to accept. +
-=== Step 4: Complete and File the OIC Application === +
-The application consists of two main forms: +
-  - **`[[form_656_offer_in_compromise]]`:** This is the main application where you state the amount you are offering, the payment terms, and the grounds for your offer. +
-  - **`[[form_433-a_(oic)]]` or `[[form_433-b_(oic)]]`:** These are the detailed Collection Information Statements where you list every detail of your financial life. Form 433-A is for individuals, and 433-B is for businesses. +
-You must mail these forms along with a $205 application fee (unless you meet a low-income exception) and your initial offer payment. +
-=== Step 5: The Waiting Game: The IRS Investigation === +
-Once you file, the waiting begins. An OIC can take anywhere from 6 to 24 months to be processed. During this time, an OIC Examiner will be assigned to your case. They will review all your documents, verify the information with third-party sources, and may contact you with questions or requests for more information. **It is critical that you respond to any IRS inquiries promptly and completely.** +
-=== Step 6: Negotiation and Resolution === +
-After the investigation, the IRS will issue a decision. There are three possible outcomes: +
-  - **Accepted:** You receive a letter accepting your offer. You must now pay the offered amount according to the terms you proposed. +
-  - **Rejected:** You receive a letter explaining why your offer was rejected. This is often because the IRS calculated a higher RCP than you did. You have 30 days to file an `[[appeal]]` of the rejection. +
-  - **Return:** The IRS may return your application if it is incomplete or you fail to meet basic eligibility (like unfiled returns). This is not a formal rejection, and you can refile once you correct the issues. In some cases, the examiner may contact you to negotiate a higher offer amount before making a final decision. +
-=== Step 7: The Five-Year Compliance Period === +
-Acceptance is not the final step. For **five years** from the date your OIC is accepted, you must remain in perfect tax compliance. This means: +
-  - You must file all future tax returns on time. +
-  - You must pay all future taxes in full and on time. +
-Failing to meet these terms will cause your OIC to default. The IRS will void the agreement, and your original tax debt (plus all accrued penalties and interest) will be reinstated in full. +
-==== Essential Paperwork: Key Forms and Documents ==== +
-  *   **`[[form_656_offer_in_compromise]]`:** This is the cornerstone of your application. It's a 7-page booklet that includes the main form, instructions, and worksheets. You must specify your offer amount, payment terms (lump sum or periodic), and check the box for the reason (Doubt as to Collectibility, etc.). +
-  *   **`[[form_433-a_(oic)_collection_information_statement_for_wage_earners_and_self-employed_individuals]]`:** This is the deep-dive financial disclosure form for individuals. You must list all your assets, income sources, and monthly living expenses. Be prepared for extreme detail, down to the make, model, and mileage of your vehicles. +
-  *   **`[[form_433-b_(oic)_collection_information_statement_for_businesses]]`:** This is the equivalent of the 433-A, but for businesses. It requires detailed information about business assets (accounts receivable, inventory, equipment), income, and expenses. +
-===== Part 4: Real-World Scenarios That Illustrate the OIC ===== +
-Instead of abstract court cases, let's look at how the OIC grounds apply to real-life situations. +
-==== Scenario 1: The Plumber's Plight (Doubt as to Collectibility) ==== +
-  *   **The Backstory:** Mark is a 55-year-old self-employed plumber. For years he was successful but fell behind on taxes during a slow period, accumulating a $90,000 federal tax debt. Last year, he suffered a severe back injury that forced him to close his business. His only income is now a small disability payment. He has $15,000 in a savings account, a paid-off work truck worth $8,000, and no other significant assets. +
-  *   **The OIC Argument:** Mark's case is a classic "Doubt as to Collectibility." His ability to earn income has been permanently reduced. His RCP would be calculated based on his assets ($15,000 savings + $8,000 truck = $23,000) plus any minimal future income potential. He might submit an offer of $24,000. +
-  *   **How This Impacts You:** This shows that the OIC is primarily a math problem. The IRS will focus on your current financial snapshot and what they can realistically collect. A catastrophic change in income is a very common reason for a successful OIC. +
-==== Scenario 2: The Innocent Spouse's Discovery (Doubt as to Liability) ==== +
-  *   **The Backstory:** Sarah was married for ten years. Her ex-husband handled all the finances and ran a small consulting business. They filed joint tax returns. Two years after their divorce, Sarah receives a notice from the IRS stating they owe $150,000 in back taxes from a period when they were married. She discovers her ex-husband was taking improper business deductions and not reporting all his income. She had no knowledge of this at the time. +
-  *   **The OIC Argument:** Sarah should first seek `[[innocent_spouse_relief]]`. However, if for some technical reason she doesn't qualify, she could file an OIC based on "Doubt as to Liability." She would argue that she is not legally liable for the tax debt generated by her ex-husband's fraud, of which she was unaware. +
-  *   **How This Impacts You:** This illustrates that an OIC isn't just for people who can't pay. It can also be a tool to correct a fundamental injustice in how a tax was assessed. It requires extensive evidence to prove you are not the party who should be held liable. +
-==== Scenario 3: The Retiree's Dilemma (Effective Tax Administration) ==== +
-  *   **The Backstory:** The Davidsons are in their late 70s and live on a fixed income from Social Security and a small pension. They owe $50,000 in taxes from a one-time IRA withdrawal they made years ago to help their son, not realizing the tax consequences. Their only major asset is their home, which is paid off and has $200,000 in equity. They fail the "Doubt as to Collectibility" test because their asset equity ($200,000) is far greater than their tax debt ($50,000). However, Mr. Davidson has Alzheimer's and requires expensive in-home care. +
-  *   **The OIC Argument:** The Davidsons would file an OIC based on "Effective Tax Administration—Economic Hardship." They would argue that while they technically have the assets to pay, forcing them to sell their home or take out a reverse mortgage would leave them unable to pay for Mr. Davidson's essential medical care and would render them destitute. +
-  *   **How This Impacts You:** The ETA ground is the safety valve of the tax system. It acknowledges that sometimes, the rigid application of the rules leads to an unfair result. These cases are difficult to win and require powerful, documented evidence of exceptional circumstances. +
-===== Part 5: The Future of the Offer in Compromise ===== +
-==== Today's Battlegrounds: Current Controversies and Debates ==== +
-The OIC program is in a constant state of tension. On one side, taxpayer advocates and some politicians argue for making the program more accessible and flexible to provide a fresh start for more people, especially in times of economic uncertainty. They argue that the RCP formula can be too rigid, failing to account for the realities of modern financial precarity. +
-On the other side, fiscal conservatives and groups focused on the "tax gap" (the difference between what is owed and what is collected) argue that an overly generous OIC program encourages non-compliance. They worry it creates a "moral hazard," where people might be less diligent about paying their taxes if they believe they can easily settle the debt for pennies on the dollar later. The IRS is perpetually caught in the middle, trying to balance its dual missions of enforcing the tax code and serving the public. +
-==== On the Horizon: How Technology and Society are Changing the Law ==== +
-The future of the OIC program will likely be shaped by data and automation. The IRS is increasingly using sophisticated data analytics to build financial profiles of taxpayers. In the next 5-10 years, we can expect: +
-  *   **AI-Driven Vetting:** The initial review of OIC applications may become highly automated. AI could be used to cross-reference application data with third-party information (from banks, employers, public records) to flag discrepancies instantly, potentially speeding up processing times for clean applications but also making it harder to hide information. +
-  *   **Dynamic RCP Calculation:** Instead of a static snapshot, the IRS might use predictive algorithms to better estimate a taxpayer's future earning potential, making the RCP calculation more forward-looking. This could make it harder for younger taxpayers with high-demand skills to get an offer accepted. +
-  *   **Integrated Digital Platforms:** The entire OIC process, from application to document submission and communication with an examiner, will likely move to a fully online portal, making it more accessible but also creating challenges for less tech-savvy individuals. This shift will continue to push the tax resolution industry toward a more technology-driven model. +
-===== Glossary of Related Terms ===== +
-  *   **`[[appeal]]`:** A formal request to a higher authority to review a decision, such as the rejection of an OIC. +
-  *   **`[[currently_not_collectible_(cnc)]]`:** A status the IRS can grant to taxpayers who cannot afford to pay their tax debt; the IRS temporarily halts collection efforts. +
-  *   **`[[doubt_as_to_collectibility]]`:** One of the three grounds for an OIC, used when the taxpayer's assets and income are less than the full amount of the tax liability. +
-  *   **`[[doubt_as_to_liability]]`:** A ground for an OIC used when there is a genuine dispute over whether the tax debt was assessed correctly. +
-  *   **`[[effective_tax_administration]]`:** A ground for an OIC based on fairness, equity, or economic hardship. +
-  *   **`[[enrolled_agent]]`:** A tax professional federally licensed by the IRS with unlimited rights to represent taxpayers. +
-  *   **`[[fresh_start_initiative]]`:** An IRS program launched in 2011 that liberalized some of the OIC qualification rules. +
-  *   **`[[innocent_spouse_relief]]`:** A form of tax relief that can release a spouse from liability for tax understatement or underpayment if they were unaware of their partner's errors. +
-  *   **`[[installment_agreement]]`:** A payment plan arranged with the IRS to pay a tax debt over an extended period. +
-  *   **`[[internal_revenue_service_(irs)]]`:** The federal agency responsible for collecting taxes and administering the Internal Revenue Code. +
-  *   **`[[penalty_abatement]]`:** A request to have the IRS remove penalties that have been added to a tax debt. +
-  *   **`[[reasonable_collection_potential_(rcp)]]`:** The formula the IRS uses to determine the minimum amount it will accept in an OIC based on Doubt as to Collectibility. +
-  *   **`[[statute_of_limitations]]`:** The legal time limit during which the IRS can collect a tax debt, typically 10 years from the date of assessment. +
-  *   **`[[tax_attorney]]`:** A lawyer who specializes in tax law and can represent clients in disputes with the IRS. +
-  *   **`[[tax_levy]]`:** The legal seizure of property to satisfy a tax debt, such as taking funds directly from a bank account. +
-  *   **`[[tax_lien]]`:** A legal claim the government places on your property when you have an unpaid tax debt. +
-===== See Also ===== +
-  *   `[[tax_lien]]` +
-  *   `[[tax_levy]]` +
-  *   `[[wage_garnishment]]` +
-  *   `[[installment_agreement]]` +
-  *   `[[currently_not_collectible_(cnc)]]` +
-  *   `[[innocent_spouse_relief]]` +
-  *   `[[internal_revenue_code]]`+