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Gary, to add onto what Bryan said, the rules are basically the same except as follows:
1. Offers – they exempt $1,000 of cash. For CNC I always argue (usually successfully) that you need to exempt for the TP one month worth of expenses in cash
2. For CNC, if the taxpayer cannot tap the equity in the assets then they can be CNC. For Offer purposes they do not care if it cannot be tapped or not – net equity is always included (unless it is a Effective Tax Administration Offer, which is extremely rare). So for CNC the taxpayer can try tapping the equity in their home and get three rejection letters and be deemed CNC. For an Offer the IRS doesn’t care, the equity must be included.
3. For Offers, they allow an extra $200 a month operating expenses for older vehicles (more than 6 years old or 70,000 miles). They do not allow this for CNC
That is all I can think of that is really different, otherwise the basic rules are the same.