### Question
What does lump-sum offer-in-compromise mean?


### Answer
**Lump-sum offer-in-compromise** has the following meaning in *26 U.S.C. § 7122*:

> any offer of payments made in 5 or fewer installments

#### Citation:
  - *26 U.S.C. § 7122*
  - Heading: **Subtitle F-Procedure and Administration > CHAPTER 74-CLOSING AGREEMENTS AND COMPROMISES**

