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In order to qualify for an IRS offer in compromise, you'll likely have to prove to the offer examiner or offer specialist that you have very little net monthly disposable income. This is very difficult (if not impossible) to do if you aren't actually paying for your basic living expenses, such as rent or a mortgage. While exceptions exist, it probably doesn't for the asker of today's question, who makes $130,000 a year and lives with his parents.
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