Indicate whether each of the following statements is true or false.

a. The government never pays a taxpayer interest on an overpayment of tax.
b. The IRS can compromise on the amount of tax liability if there is doubt as to the taxpayer’s ability to pay.
c. The IRS is required to accept Colin’s application for an installment plan that delays the payment of her $6,000 outstanding tax liability.
d. The offer in compromise program attempts to allow upper-income taxpayers additional time in which to pay delinquent tax amounts.