The taxpayer should make payments due by cashier’s or certified check or money order, payable to the “United States Department of Justice.” The United States Attorney should hold any check or money order submitted with the offer, pending the Government’s action on the offer. If the Government accepts the offer, the United States Attorney should deposit the check or money order by the direct deposit (lockbox) system, pursuant to DOJ Policy Statement 7000.01 “Deposit of Cash Collections Resulting from Department of Justice Civil Litigation and Enforcement” (Nov. 5, 2012), and should advise both the Tax Division and the IRS Service Center of the deposit. If the Government rejects the offer, the United States Attorney should return the check or money order to the offeror. If a bank does not honor any check, or if the taxpayer fails to make any payment by the due date, the United States Attorney should immediately advise the Tax Division.

[updated April 2018]