4    6
                                                                                                                         PRINT  CLEAR

Worksheet for Offer in Compromise - Business                                                        Web-fill Form OIC-101B
Must complete OIC-1063 prior to completion of Worksheet

Step 1: Assessing Business Assets - Section 4

Cash on Hand - Line 15
Total Cash in Banks - Line 16d
Accounts/Notes Receivable - Line 18f
Total Investments (stocks, bonds, mutual funds, stock options, CDs) - Line 19c
Total Credit Available - Line 20c
Total Business Assets                                                                                                          A

Step 2: Real Property - Section 4

County Tax Value                             x   80% -         Loan Balance                       = Asset Value                B
                          Section 4 Line 21e     QSV                            Section 4 Line 21f

Step 3: Vehicles, Leased and Purchased - Section 4

NADA Value                                   x   80% -         Loan Balance                       = Asset Value                C
                          Section 4 Line 22e     QSV                            Section 4 Line 22f
Step 4: Business Equipment - Section 4

Fair Market Value                            x   80% -         Loan Balance                       = Asset Value                D
                          Section 4 Line 23e     QSV                            Section 4 Line 23f
Step 5: Business Leins, Judgements and Other Liabilities - Section 4

                                                                                                    Balance due                E
                                                                                                                Line 24d
Step 6: Total Equity in Assets Held 
                                                                                                                               F
                                                                                                                (A+B+C+D)-E = F
Step 7: Disposable Income Analysis - Section 5

Total Monthly Income (line 35)                                                                                                 G
Less

Total Monthly Expenses (line 48)                                                                                               H

Disposable Monthly Income:                                                                                                     I
                                                                                                                G-H = I
Step 8: Proposed Offer Amount 
** Do not enter amounts below $0.00.  If equity in assets   disposable income calculations or
are less than $0.00, enter $0.00.

Equity in Assets Held (F)                                                                                                      J

Disposable Monthly Income (I)                  x               36 (months)                                                     K
                                                                                                                I x 36

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

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