Balthazar has not filed taxes for the last three years, but the IRS finally caught up with him. He just received a notice that he owes $12,000 in taxes, penalties, and interest for the return he should have filed three years ago. He has seen a TV ad for a firm run by former IRS employees, claiming they can drastically lower any debts to the IRS by submitting an offer in compromise (OIC). Which of the following is correct concerning an OIC? Question 9Select one: a. Most OICs are accepted by the IRS because they believe that collecting some tax owed by a taxpayer is better than collecting none. b. OICs must be completed within five or fewer months. c. Since these involve past due taxes, only cash offers will be accepted. d. When the IRS accepts an OIC, it may not always be final