{"id":28378,"date":"2026-09-24T14:00:00","date_gmt":"2026-09-24T18:00:00","guid":{"rendered":"https:\/\/songlawfirm.com\/?p=28378"},"modified":"2026-09-17T18:46:35","modified_gmt":"2026-09-17T22:46:35","slug":"tax-success-oic-offer-compromise-2026-09-ko","status":"publish","type":"post","link":"https:\/\/songlawfirm.com\/ko\/tax-success-oic-offer-compromise-2026-09-ko\/","title":{"rendered":"IRS Offer in Compromise (OIC) \uc2b9\uc778 \uc131\uacf5\uc0ac\ub840 \u2014 \uc138\uae08 \ubd80\ucc44 90% \uc774\uc0c1 \uac10\uc561"},"content":{"rendered":"<div class=\"slf-article slf-tax-success\">\n<p class=\"slf-eyebrow\" style=\"font-size:11px;letter-spacing:.3em;color:#98344A;font-weight:700;margin:0 0 8px;\">TAX LAW \u00b7 \uc1a1\ub85c\ud38c \uc138\ubb34 \uc131\uacf5\uc0ac\ub840<\/p>\n<h2 style=\"color:#1a1a1a;font-size:22px;margin:32px 0 12px;border-left:4px solid #98344A;padding-left:12px;font-weight:700;\">\uc758\ub8b0\uc778 \ud504\ub85c\ud30c\uc77c<\/h2>\n<p style=\"line-height:1.85;color:#2a2a2a;margin:10px 0 14px;font-size:15.5px;\">\ub274\uc800\uc9c0\uc5d0 \uac70\uc8fc\ud558\ub294 \uc790\uc601\uc5c5\uc790\ub85c, \uc0ac\uc5c5 \uacbd\uae30 \uc545\ud654 \ubc0f \uc9c0\uc18d\ub41c \uac1c\uc778 \uc0ac\uc720\ub85c \uc5ec\ub7ec \ud574\uc5d0 \uac78\uccd0 \uc5f0\ubc29 \uc138\uae08(federal income tax)\uc744 \uc644\ub0a9\ud558\uc9c0 \ubabb\ud55c \uc0c1\ud0dc\uc600\uc2b5\ub2c8\ub2e4. \uc774\uc790\uc640 \ubc8c\uae08\uc774 \ub204\uc801\ub418\uc5b4 IRS\ub85c\ubd80\ud130 \uc138\uae08 \ubd80\ucc44 \uc794\uc561\uc774 \uc57d 20\ub9cc \ub2ec\ub7ec \uc774\uc0c1\uc73c\ub85c \ud1b5\uc9c0\ubc1b\uc558\uace0, \uc790\uc0b0\uacfc \uae09\uc5ec\uc5d0 \ub300\ud55c \uac15\uc81c \uc9d5\uc218(levy) \ud1b5\ubcf4 \uc9c1\uc804\uae4c\uc9c0 \ubab0\ub9b0 \uc0c1\ud669\uc774\uc5c8\uc2b5\ub2c8\ub2e4. IRS \ud1b5\uc9c0 \uc2dc\ud6a8, \uc790\uc0b0 \uad6c\uc131, \uc0ac\uc5c5 \uc9c0\uc18d \uac00\ub2a5\uc131 \ubaa8\ub450 \ub9e4\uc6b0 \ucde8\uc57d\ud55c \uad6d\uba74\uc774\uc5c8\uc2b5\ub2c8\ub2e4.<\/p>\n<h2 style=\"color:#1a1a1a;font-size:22px;margin:32px 0 12px;border-left:4px solid #98344A;padding-left:12px;font-weight:700;\">\uc0ac\uac74 \ubc30\uacbd<\/h2>\n<p style=\"line-height:1.85;color:#2a2a2a;margin:10px 0 14px;font-size:15.5px;\">\uc758\ub8b0\uc778\uc740 \ucd08\uae30\uc5d0\ub294 \uc790\uccb4\uc801\uc73c\ub85c \ubd84\ub0a9\uacc4\uc57d(Installment Agreement)\uc744 \uc2e0\uccad\ud588\uc73c\ub098 IRS\ub294 \uc218\uac1c\uc6d4\uac04 \ud68c\uc2e0\ud558\uc9c0 \uc54a\uc558\uace0, \uadf8 \ub3d9\uc548 \uc774\uc790\uc640 penalty\uac00 \ub204\uc801\ub418\uc5b4 \uc6d0\uae08\uc774 \ub298\uc5b4\ub098\ub294 \uc545\uc21c\ud658\uc5d0 \ube60\uc84c\uc2b5\ub2c8\ub2e4. Notice of Federal Tax Lien(\uc5f0\ubc29 \uc138\uae08 \uc720\uce58\uad8c)\uc774 \ub4f1\ub85d\ub418\uba74\uc11c \ud06c\ub808\ub527 \uc810\uc218\uac00 \ud06c\uac8c \ud558\ub77d\ud588\uace0, \ubd80\ub3d9\uc0b0 \ub9e4\uac01\u00b7\ub9ac\ud30c\uc774\ub0b8\uc2f1\uc774 \uc0ac\uc2e4\uc0c1 \ubd09\uc1c4\ub418\uc5c8\uc2b5\ub2c8\ub2e4. \uc774\ud6c4 \uc790\uccb4 \uc9c4\ud589\ud558\ub358 Installment \uacc4\uc57d\uc774 \uccad\uc0b0\ube44 \uc911\uc2ec(reasonable collection potential)\uc774 \uc544\ub2cc \ubbf8\ub0a9 \ucd1d\uc561 \uae30\uc900\uc73c\ub85c \uc0b0\uc815\ub418\uc5b4 \ub9e4\uc6d4 \ubd80\ub2f4\uc774 \uac10\ub2f9 \ubd88\uac00\ub2a5\ud55c \uc218\uc900\uc73c\ub85c \uc81c\uc2dc\ub418\uc5b4, \uacb0\uad6d \uacc4\uc57d\uc774 \ud30c\uae30 \uc704\uae30\uc5d0 \ub193\uc600\uc2b5\ub2c8\ub2e4. \uc774 \uc2dc\uc810\uc5d0\uc11c \uc1a1\ub85c\ud38c\uc5d0 \uc0ac\uac74\uc744 \uc758\ub8b0\ud588\uc2b5\ub2c8\ub2e4.<\/p>\n<h2 style=\"color:#1a1a1a;font-size:22px;margin:32px 0 12px;border-left:4px solid #98344A;padding-left:12px;font-weight:700;\">\ubc95\uc801 \uc7c1\uc810<\/h2>\n<p style=\"line-height:1.85;color:#2a2a2a;margin:10px 0 14px;font-size:15.5px;\">IRS \uc138\uae08 \ubd80\ucc44 \ud574\uacb0 \uc808\ucc28\uc5d0\uc11c \uc0ac\uc6a9 \uac00\ub2a5\ud55c \ub300\uc548\uc740 \ud06c\uac8c \uc138 \uac00\uc9c0\uc785\ub2c8\ub2e4. \uccab\uc9f8, \ubd84\ub0a9\uacc4\uc57d(Installment Agreement). \ub458\uc9f8, \uc77c\ubd80 \uac10\uba74 \ud6c4 \uc644\ub0a9 \ud569\uc758\uc778 Offer in Compromise(OIC). \uc14b\uc9f8, Currently Not Collectible(CNC) \uc0c1\ud0dc \uc778\uc815. \ubcf8 \uc0ac\uac74\uc758 \ud575\uc2ec \uc7c1\uc810\uc740 IRS Doubt as to Collectibility \uae30\uc900 \ud558\uc5d0\uc11c \uc758\ub8b0\uc778\uc758 \ud604\uc7ac \uc790\uc0b0\u00b7\uc18c\ub4dd\u00b7\ud544\uc218 \uc0dd\ud65c\ube44\uc6a9 \uc0b0\uc815\uc774 reasonable collection potential(RCP)\uc5d0 \ube44\ud574 \uc2e4\uc81c \ud68c\uc218 \uac00\ub2a5\ud55c \uae08\uc561\uc774 \ud06c\uac8c \ub0ae\ub2e4\ub294 \uac83\uc744 \uc785\uc99d\ud560 \uc218 \uc788\ub294\uac00\uc600\uc2b5\ub2c8\ub2e4. \uc544\uc6b8\ub7ec Form 656, Form 433-A(OIC), \uadf8\ub9ac\uace0 supporting documentation(\uc9c0\ucd9c\u00b7\ubd80\uc591\uac00\uc871 \ube44\uc6a9\u00b7\ud544\uc218 \uc790\uc0b0 \uc81c\uc678 \ud56d\ubaa9 \ub4f1)\uc758 \uc801\uc815\uc131\uacfc \ub17c\ub9ac\uc801 \uc815\ud569\uc131\ub3c4 \uacb0\uc815\uc801 \uc694\uc18c\uc600\uc2b5\ub2c8\ub2e4.<\/p>\n<h2 style=\"color:#1a1a1a;font-size:22px;margin:32px 0 12px;border-left:4px solid #98344A;padding-left:12px;font-weight:700;\">\uc1a1\ub85c\ud38c \ub300\uc751<\/h2>\n<p style=\"line-height:1.85;color:#2a2a2a;margin:10px 0 14px;font-size:15.5px;\">\uccab\uc9f8, IRS Master File Transcript \ubc0f Account Transcript\ub97c \ud655\ubcf4\ud558\uc5ec \ubbf8\ub0a9 \uc138\uae08\u00b7\uc774\uc790\u00b7\ud398\ub110\ud2f0 \uc815\ud655\ud55c \ub0b4\uc5ed\uc744 \uc7ac\uac80\uc99d\ud588\uc2b5\ub2c8\ub2e4. \uadf8 \uacb0\uacfc \uc77c\ubd80 \uc774\uc790\u00b7penalty\uac00 IRS \ub0b4\ubd80 \uc624\ub958\ub85c \uc774\uc911 \ubd80\uacfc\ub41c \uc0ac\uc2e4\uc774 \ud655\uc778\ub418\uc5c8\uace0, penalty abatement(reasonable cause \uae30\ubc18) \uccad\uc6d0\uc744 \ubcd1\ud589 \uc81c\ucd9c\ud588\uc2b5\ub2c8\ub2e4. \ub458\uc9f8, Form 433-A(OIC)\ub97c \ud1b5\ud574 \uc758\ub8b0\uc778\uc758 \ud604\uc7ac \uc790\uc0b0 \uc2e4\uc9c8\uac00\uce58(fair market value \ub300\ube44 quick sale value), \uc6d4 \ud544\uc218 \uc9c0\ucd9c(national\/local standards), \uc5f0\uae08\u00b7\uc758\ub8cc\ube44 \ub4f1 \ud2b9\ubcc4 \uc9c0\ucd9c\uc744 \uc0c1\uc138\ud788 \ubb38\uc11c\ud654\ud588\uc2b5\ub2c8\ub2e4. \uc14b\uc9f8, RCP \uc0b0\uc815\uc5d0\uc11c \uc790\uc601\uc5c5 \uc0ac\uc5c5 \uc9c0\uc18d\uc744 \uc704\ud55c \ud544\uc218 \uc7a5\ube44\u00b7\uc7ac\uace0\ub97c exempt asset\uc73c\ub85c \uc8fc\uc7a5\ud558\uc5ec \uc870\uc815 \ud3ed\uc744 \ucd5c\ub300\ud654\ud588\uc2b5\ub2c8\ub2e4. \ub137\uc9f8, Doubt as to Collectibility \uae30\ubc18 OIC\ub97c Form 656\ub85c \uc81c\ucd9c\ud558\uba74\uc11c, \ud68c\uc218 \uac00\ub2a5\uc561\uc774 \uc57d 15,000\ub2ec\ub7ec \uc218\uc900\uc784\uc744 \ud68c\uacc4\u00b7\uacbd\uc81c \ubd84\uc11d \uc790\ub8cc\ub85c \ub4b7\ubc1b\uce68\ud588\uc2b5\ub2c8\ub2e4.<\/p>\n<h2 style=\"color:#1a1a1a;font-size:22px;margin:32px 0 12px;border-left:4px solid #98344A;padding-left:12px;font-weight:700;\">\ucc98\ub9ac \uacfc\uc815<\/h2>\n<p style=\"line-height:1.85;color:#2a2a2a;margin:10px 0 14px;font-size:15.5px;\">\uc81c\ucd9c \ud6c4 IRS Collection Unit \ub2f4\ub2f9\uad00\uacfc \uc138 \ucc28\ub840\uc758 \uc7ac\uc870\uc815 \ud611\uc758\ub97c \uac70\ucce4\uc2b5\ub2c8\ub2e4. \ucd08\uae30 IRS\ub294 \uc81c\uc548 \uae08\uc561\uc744 \uc57d 35,000\ub2ec\ub7ec\ub85c \uc0c1\ud5a5\ud558\ub824 \ud588\uc73c\ub098, \uc758\ub8b0\uc778\uc758 \uc0ac\uc5c5 \uc218\uc775\uc131 \uac10\uc18c \ucd94\uc774\u00b7\uc790\ub140 \ubd80\uc591\u00b7\uc758\ub8cc \uc9c0\ucd9c \uc790\ub8cc\ub97c \ucd94\uac00 \uc81c\ucd9c\ud558\uc5ec \ucd5c\uc885 20,000\ub2ec\ub7ec \ubbf8\ub9cc\uc73c\ub85c \uc870\uc815\ud588\uc2b5\ub2c8\ub2e4. \uc544\uc6b8\ub7ec OIC \uc2ec\uc0ac \ubcd1\ud589 \uc911 IRS levy \uc870\uce58 \uc720\uc608\ub97c \ud655\ubcf4\ud558\uc5ec \uae09\uc5ec \uc555\ub958\u00b7\uacc4\uc88c \ub3d9\uacb0 \ub9ac\uc2a4\ud06c\ub97c \ubc29\uc9c0\ud588\uc2b5\ub2c8\ub2e4. \uc2ec\uc0ac \uae30\uac04 \uc57d 9~12\uac1c\uc6d4 \uc18c\uc694.<\/p>\n<h2 style=\"color:#1a1a1a;font-size:22px;margin:32px 0 12px;border-left:4px solid #98344A;padding-left:12px;font-weight:700;\">\uacb0\uacfc<\/h2>\n<p style=\"line-height:1.85;color:#2a2a2a;margin:10px 0 14px;font-size:15.5px;\">OIC \ucd5c\uc885 \uc2b9\uc778. \ucd1d \uc138\uae08 \ubd80\ucc44\uc758 90\ud37c\uc13c\ud2b8 \uc774\uc0c1 \uac10\uc561. Notice of Federal Tax Lien\uc740 \ud569\uc758\uae08 \uc644\ub0a9 \ud6c4 30\uc77c \uc774\ub0b4 \ud574\uc81c \ucc98\ub9ac \uc9c4\ud589. \uc758\ub8b0\uc778\uc740 \uc0ac\uc5c5 \uc815\uc0c1\ud654 \ubc0f \ud06c\ub808\ub527 \uc810\uc218 \ud68c\ubcf5 \uada4\ub3c4\uc5d0 \uc7ac\uc9c4\uc785.<\/p>\n<h2 style=\"color:#1a1a1a;font-size:22px;margin:32px 0 12px;border-left:4px solid #98344A;padding-left:12px;font-weight:700;\">\uc2dc\uc0ac\uc810<\/h2>\n<p style=\"line-height:1.85;color:#2a2a2a;margin:10px 0 14px;font-size:15.5px;\">OIC\ub294 IRS\uac00 \uc778\uc815\ud558\ub294 \uc815\uc2dd \uc138\uae08 \ubd80\ucc44 \ud574\uacb0 \uc808\ucc28\uc774\uc9c0\ub9cc \uc2b9\uc778 \ube44\uc728\uc774 30\ud37c\uc13c\ud2b8\ub300\uc5d0 \uadf8\uce58\uba70, RCP \uacc4\uc0b0 \uacf5\uc2dd\uc758 \uc815\ubc00\ud55c \uc774\ud574\uc640 \ubb38\uc11c\ud654\uac00 \uc2b9\uc778\uc758 \uad00\uac74\uc785\ub2c8\ub2e4. Form 433-A(OIC)\uc5d0\uc11c \ud2b9\ubcc4 \uc9c0\ucd9c\u00b7\uc790\uc0b0 \uc81c\uc678 \uadfc\uac70\ub97c \ub17c\ub9ac\uc801\uc73c\ub85c \uc785\uc99d\ud558\uc9c0 \ubabb\ud558\uba74 IRS\uac00 \uc0b0\uc815 \uae08\uc561\uc744 \ud06c\uac8c \uc0c1\ud5a5 \uc694\uad6c\ud569\ub2c8\ub2e4. \ub610\ud55c OIC \uc2ec\uc0ac \uae30\uac04 \uc911\uc5d0\ub3c4 IRS \uac15\uc81c \uc9d5\uc218 \uc870\uce58\ub294 \uc790\ub3d9 \uc720\uc608\ub418\uc9c0 \uc54a\uc73c\ubbc0\ub85c, levy \uc720\uc608 \uc2e0\uccad\u00b7penalty abatement \ubcd1\ud589\uc774 \ud544\uc218\uc785\ub2c8\ub2e4.<\/p>\n<h2 style=\"color:#1a1a1a;font-size:22px;margin:32px 0 12px;border-left:4px solid #98344A;padding-left:12px;font-weight:700;\">\uc790\uc8fc \ubb3b\ub294 \uc9c8\ubb38<\/h2>\n<p style=\"line-height:1.85;color:#2a2a2a;margin:10px 0 14px;font-size:15.5px;\"><strong>Q1. Offer in Compromise \uc790\uaca9 \uc694\uac74\uc740 \ubb34\uc5c7\uc778\uac00\uc694?<\/strong><\/p>\n<p style=\"line-height:1.85;color:#2a2a2a;margin:10px 0 14px;font-size:15.5px;\">Doubt as to Liability, Doubt as to Collectibility, Effective Tax Administration \uc138 \uac00\uc9c0 \uc911 \ud558\ub098\uc5d0 \ud574\ub2f9\ud574\uc57c \ud558\uba70, \ubcf8 \uc0ac\uac74\uc740 Collectibility \uae30\ubc18\uc785\ub2c8\ub2e4.<\/p>\n<p style=\"line-height:1.85;color:#2a2a2a;margin:10px 0 14px;font-size:15.5px;\"><strong>Q2. \uc2e0\uccad\ube44\uc6a9\uc740 \uc5bc\ub9c8\uc778\uac00\uc694?<\/strong><\/p>\n<p style=\"line-height:1.85;color:#2a2a2a;margin:10px 0 14px;font-size:15.5px;\">Application fee 205\ub2ec\ub7ec(2026\ub144 \uae30\uc900) + \ucd08\uae30 \uc9c0\uae09\uae08(lump sum offer 20%, periodic payment \uccab \ud68c\ubd84 \ub4f1) \uc694\uad6c\ub429\ub2c8\ub2e4. \uc800\uc18c\ub4dd \uba74\uc81c \uc694\uac74 \ud574\ub2f9 \uc2dc \uba74\uc81c \uac00\ub2a5\ud569\ub2c8\ub2e4.<\/p>\n<p style=\"line-height:1.85;color:#2a2a2a;margin:10px 0 14px;font-size:15.5px;\"><strong>Q3. \uc2ec\uc0ac \uae30\uac04\uc740 \uc5bc\ub9c8\ub098 \ub418\ub098\uc694?<\/strong><\/p>\n<p style=\"line-height:1.85;color:#2a2a2a;margin:10px 0 14px;font-size:15.5px;\">\ud3c9\uade0 9~12\uac1c\uc6d4. \ubcf5\uc7a1\ud55c \uc0ac\uac74\uc774\ub098 \uc7ac\uc870\uc815 \ud544\uc694 \uc2dc \ucd5c\ub300 24\uac1c\uc6d4\uae4c\uc9c0 \uc18c\uc694.<\/p>\n<p style=\"line-height:1.85;color:#2a2a2a;margin:10px 0 14px;font-size:15.5px;\"><strong>Q4. \uc2b9\uc778 \ud6c4 \uc870\uac74\uc740 \uc5c6\ub098\uc694?<\/strong><\/p>\n<p style=\"line-height:1.85;color:#2a2a2a;margin:10px 0 14px;font-size:15.5px;\">\uc2b9\uc778 \ud6c4 5\ub144\uac04 \uc138\uae08 \uc2e0\uace0 \ubc0f \ub0a9\ubd80 \uc758\ubb34\ub97c \uc774\ud589\ud574\uc57c \ud558\uba70, \uc704\ubc18 \uc2dc \uc6d0 \ubd80\ucc44\uac00 \ud68c\ubcf5\ub418\uace0 OIC\uac00 \ubb34\ud6a8\ud654\ub429\ub2c8\ub2e4.<\/p>\n<div class=\"slf-contact-block\" style=\"background:#fafaf7;border-left:4px solid #98344A;padding:24px 26px;margin:36px 0 24px;border-radius:6px;\">\n<p style=\"margin:0 0 8px;font-size:14px;letter-spacing:.2em;color:#98344A;font-weight:700;\">SONG LAW FIRM \u00b7 \uc1a1\ub85c\ud38c<\/p>\n<p style=\"margin:0 0 12px;font-size:18px;color:#1a1a1a;font-weight:700;\">IRS Tax \uad00\ub828 \uc0c1\ub2f4\uc774 \ud544\uc694\ud558\uc2ed\ub2c8\uae4c?<\/p>\n<p style=\"margin:0;font-size:15px;color:#333;line-height:1.7;\">\n\ud83d\udcde <strong>201.461.0031<\/strong> &nbsp;\u00b7&nbsp; \u2709 <a aria-label=\"Email mail@songlawfirm.com\" href=\"mailto:mail@songlawfirm.com\" style=\"color:#98344A;text-decoration:none;\">mail@songlawfirm.com<\/a> &nbsp;\u00b7&nbsp; \ud83c\udf10 <a href=\"https:\/\/songlawfirm.com\" style=\"color:#98344A;text-decoration:none;\">songlawfirm.com<\/a><br \/>\n\ud83d\udccd Parker Plaza, 400 Kelby Street, Suite 1900, Fort Lee, NJ 07024<\/p>\n<\/div>\n<div class=\"slf-disclaimer\" style=\"margin:32px 0 8px;padding:16px 18px;background:#f5f5f2;border:1px solid #e5e5e2;border-radius:4px;font-size:12.5px;line-height:1.65;color:#555;\">\n<strong style=\"color:#333;\">\uba74\ucc45 \uace0\uc9c0<\/strong> \u00b7 \ubcf8 \uc131\uacf5\uc0ac\ub840\ub294 \ub274\uc800\uc9c0\u00b7\ub274\uc695 \uc138\ubc95 \uad00\ub828 \uc7ac\uad6c\uc131\ub41c \ucf58\ud150\uce20\uc774\uba70, \ud2b9\uc815 \uc0ac\uac74\uc758 \uacb0\uacfc \ubcf4\uc7a5\uc774 \uc544\ub2d9\ub2c8\ub2e4. NJ Rules of Professional Conduct 7.1\uc5d0 \ub530\ub77c \uacfc\uac70 \uacb0\uacfc\uac00 \ub3d9\uc77c\ud55c \uacb0\uacfc\ub97c \ubcf4\uc7a5\ud558\uc9c0 \uc54a\uc73c\uba70, \uc138\ubb34 \uc0ac\uac74 \uacb0\uacfc\ub294 IRS \uc2ec\uc0ac\u00b7\uc0ac\uc2e4\uad00\uacc4\u00b7\uc815\ucc45 \ubcc0\ud654 \ub4f1\uc5d0 \ub530\ub77c \ub2ec\ub77c\uc9d1\ub2c8\ub2e4. \uc774 \uc790\ub8cc\uc758 \uac8c\uc7ac\ub294 \ubcc0\ud638\uc0ac\u2013\uc758\ub8b0\uc778 \uad00\uacc4\ub97c \ud615\uc131\ud558\uc9c0 \uc54a\uc73c\uba70, \uad6c\uccb4\uc801 \uc0ac\uac74\uc740 \ubc18\ub4dc\uc2dc \uc790\uaca9\uc744 \uac16\ucd98 \ubcc0\ud638\uc0ac\uc640 \uc9c1\uc811 \uc0c1\ub2f4\ud558\uc2dc\uae30 \ubc14\ub78d\ub2c8\ub2e4.<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>TAX LAW \u00b7 \uc1a1\ub85c\ud38c \uc138\ubb34 \uc131\uacf5\uc0ac\ub840 \uc758\ub8b0\uc778 \ud504\ub85c\ud30c\uc77c \ub274\uc800\uc9c0\uc5d0 \uac70\uc8fc\ud558\ub294 \uc790\uc601\uc5c5\uc790\ub85c, \uc0ac\uc5c5 \uacbd\uae30 \uc545\ud654 \ubc0f \uc9c0\uc18d\ub41c \uac1c\uc778 \uc0ac\uc720\ub85c \uc5ec\ub7ec \ud574\uc5d0 \uac78\uccd0 \uc5f0\ubc29 \uc138\uae08(federal income tax)\uc744 \uc644\ub0a9\ud558\uc9c0 \ubabb\ud55c \uc0c1\ud0dc\uc600\uc2b5\ub2c8\ub2e4. \uc774\uc790\uc640 \ubc8c\uae08\uc774 [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":28476,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[402,4215],"tags":[5505,5509,5520,5513,5517],"class_list":["post-28378","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-402","category-tax-estate-ko","tag-irs-offer-in-compromise","tag-oic","tag-5520","tag-5513","tag-5517"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.9 (Yoast SEO v28.5) - 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