I submitted an offer in compromise 6 years ago to the IRS for a tax obligation and it was rejected. I am currently on a payment plan they put me on. I also have 2 tax liens on my house because of this. Can I submit a fresh offer in compromise on this same obligation and offer significantly MORE than the last time I offered, because I am somewhat better off now than I was then and my current payment plan gets me nowhere, my balance never seems to go down because of penalties and interest.Last time the tax place had me offer an unreasonable (in my opinion) $100 and it was rejected. I think I can afford to offer $9,000 on a $26,000 debt if I am doing the worksheet correctly.