lump-sum offer-in-compromise
(ii)For purposes of this section, the term “lump-sum offer-in-compromise” means any offer of payments made in 5 or fewer installments. (B) (i)The submission of any periodic payment offer-in-compromise shall be accompanied by the payment of the amount of the first proposed installment. (ii)Any failure to make an installment (other than the first installment) due under such offer-in-compromise during the period such offer is being evaluated by the Secretary may be treated by the Secretary as a withdrawal of such offer-in-compromise.