I am doing an Offer In Compromise for California., form 4905-PIT. The 4905 PIT booklet is very vague. There are no detailed instructions on how to fill it out. There is really no explanation on how the offer amount is calculated, what is a reasonable amount for an expense, how many months receipts are needed, when are receipts not needed, definition of a household. I was told IRS Living Allowances are not acceptable. The OIC specialist has so much discretion. It seems there should be more in writing. So can you point me to any code, manual, regulation, case that can help to define the process? Also, what is the appeals process?