There is a new development in the area of compliance to the 5-year terms and conditions of accepted Offers in Compromise (OIC). For 5 years following an OIC acceptance, a taxpayer must remain fully paying and filing compliant or otherwise failure to do so constitutes a breach of the OIC terms and conditions – then making the full tax debt and due and payable. A Court of Appeals case recently held that an installment agreement entered into within the 5-year window, despite being compliant and timely with it, is a breach of the OIC terms concerning paying compliance. This lets taxpayers know that fully paying compliant in the OIC contexts mean FULL payment at the time the taxes are due.