Flyingifr, I applaud your successes with OICs but in my experience working with tax lawyers in a large firm they retained the high number clients and had those kind of successes. It followed the business philosophy "if you owe the bank $100 they own you but if you owe them $1mil you own them." DanS's story is more typical of the OIC process. Maybe he should have used your services. clc PS Good job, Dolly, you got the levy released now work for another installment plan you can live with...glad my info was helpful.