<https://nationalbankruptcyacademy.com/courses/offer-in-compromise/oic-103-who-submits-the-oic-application/>
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"OIC 103: Who Submits the OIC Application? - National Bankruptcy Academy"
<https://nationalbankruptcyacademy.com/courses/offer-in-compromise/oic-103-who-submits-the-oic-application/>