The taxpayer has failed to respond to a 90-day (Statutory Notice) Letter. The taxpayer was assessed a tax liability of $24,950 due to the disallowance of business expenses. Because the time for filing a claim has expired, the taxpayer wishes to file an Offer in Compromise. This type of Offer would be called:

Doubt as to Liability Offer

Doubt as to Collectibility Offer

An Effective Tax Administration Offer

None of these