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                 Worksheet for Offer in Compromise - Individual                                                                                                            Web-fill Form OIC-101A
                 Must complete RO-1062 prior to completion of Worksheet
                 Step 1: Assessing Liquid Assets - Section 3

                 Cash on Hand - Line 12
                 Average Bank Balance - Line 13e
                 Investment account balance (stocks, bonds, retirement, virtual currency) - Line 14e + Line 15d
                 Cash value of insurance policy - Line 16c
                 TOTAL LIQUID ASSETS                                                                                                                                                                     A

                 Step 2: Real Property - Section 4

                 Fair Market Value                                                                                                x 80% - Loan Balance                   = Asset Value                   B
                                                                                                               Section 4 Line 17c   QSV                Section 4 Line 17d

                 Step 3: Purchased Vehicle/Other LIcensed Asset - Section 5

                 Fair Market Value                                                                                                x 80% - Loan Balance                   = Asset Value                   C
                                                                                                               Section 5 Line 18c   QSV                Section 5 Line 18d

                 Step 4: Subtracting Judgements/Liens - Section 7
                                                                                                                                                                           Balance due                   D
                                                                                                                                                                                       Section 7 Line 20d

                 Step 5: Total Equity in Assets Held 
                                                                                                                                                                                                         E
                                                                                                                                                                                       (A+B+C)-D = E

                 Step 6: Disposable Income Analysis - Section 10
Total Monthly Income (line 36)
Wages, pensions, Social Security, dividends, profit from business, alimony child support, commissions, other                                                                                             F
                                                                                                                                                                                       Section 10 Line 36
                 Less
Total Monthly Expenses (line 48)
Housing and utilities, vehicle ownership and operating costs, food and clothing, health and life insurance, out-of-pocket
medical, alimony, child support, and other court-ordered payments, child care, tax payments                                                                                                              G
                                                                                                                                                                                       Section 10 Line 48

Disposable Monthly Income:                                                                                                                                                                               H
                                                                                                                                                                                       F-G = H

                 Step 7: Proposed Offer Amount 
                 not enter amounts**  Do       $0.00. below If in assets  equity disposable calculationsincome                      or
                                               are less than $0.00, enter $0.00.

Equity in Assets Held (E)                                                                                                                                                                                I

Disposable Monthly Income (H)                                        x                                   60 (months)                                                             =                       J
                                                                                                                                                                                       H x 60

Reasonable Collection Potential                                                                                                                                                                          K
                                                                                                                                                                                       I + J = K

                 Allowance for Accounting/Legal Fees (not to exceed $2,000-must provide receipt)                                                                                                         L
                 Proposed Amount Offered in Compromise (must be greater than 0)                                                                                                                          M
                                                                                                                                                                                       K-L = M

                 20% Deposit (see instruction for exceptions)                                                                                                                                            N
                                                                                                                                                                                       M x 20% = 0