Each California tax agency is aggressively chasing all taxpayers who owe them money on past due taxes - from (FTB) (EDD) (BOE) for California sales tax. An Offer in Compromise (OIC) is a chance for qualified taxpayers to offer the IRS a substantially lesser amount of money in order to satisfy payment of their outstanding tax liability. Over the past 30 years, Richard Carpenter has been the leading San Diego tax attorney and IRS lawyer. He has devoted his entire legal career to defending hardworking taxpayers against the powerful reaches of the Internal Revenue Service.