What is required for a taxpayer to be in ‘tax compliance’?

Tax compliance means the taxpayer is meeting all current and past filing and payment obligations. Specifically, this includes:
– Filing all required tax returns (limited to the last six years),
– Making current year tax payments (e.g., withholding or estimated taxes), and
– Committing to stay compliant going forward.
Being in compliance is a non-negotiable requirement for the IRS to consider any type of resolution, such as an Installment Agreement or Offer in Compromise. Failure to remain compliant can cause any active agreement to default.