Yes, it will cost you money right up front to even submit an OIC. Starting in 2001 the IRS started off setting costs of frivolous OICs being submitted. This due to alot of "do it yourself", "self representation" being attempted by the public. There were also many inappropriate offers submitted by less-than-scrupulous tax firms, CPAs and/or tax lawyers to delay enforced collections. This $150.00 filing fee, according to the Commissioner of Small Business/Self-Employed Division, will help redirect resources to the processing of acceptable offers.
"Taxpayers who file an OIC will have to pay the application fee with their submission unless the offer is based solely on doubt as to liability, or the taxpayer’s total monthly income falls at or below income levels based on the Department of Health and Human Services poverty guidelines. Taxpayers who claim the poverty guideline exception must certify their eligibility."