Yes a taxpayer can certainly file a second Offer, especially when there is a change in his financial circumstances.   However, we should look at another possibility first.  When an Offer is rejected, the taxpayer has 30 days from the date of the official rejection letter to file an appeal if he thinks the Offer Specialist was wrong in rejecting the Offer.  There is no cost to file an appeal, whereas if he files a new Offer, there will be a new $186.00 filing fee.  In the case where the taxpayer’s income has changed significantly from the time the Offer was filed to the rejection, grounds for appeal exist.  Remember that the time to negotiate an Offer from start to finish usually takes at least a year.  If it has been more that 30 days since the Offer was rejected a new Offer can be filed using the current financial information.  Either way, we can make sure the IRS knows the true situation and ability (or lack of ability) to pay.