What is the “Effective Tax Administration” doctrine?

There are three methods under which an Offer In Compromise is considered.  The first two are Doubt as to Collectability and Doubt as to Liability.  The third (and newest) method under which you can submit an Offer is Effective Tax Administration.  This doctrine has been effect for some time now but some of the parameters of the doctrine are still being determined by attorneys and Revenue Officers in the field.  Basically, the doctrine says that when an individual submits an Offer under the Effective Tax Administration doctrine, he admits that he has enough equity in assets to pay the tax debt.  However, due to special and extenuating circumstances, the government should accept a token payment from the individual in lieu of payment in full.  The special circumstances are, of course, determined on an individual basis.  Some examples of circumstances that would probably be accepted are: (a) the taxpayer has a terminal illness and his assets are needed for medical care; (b) the taxpayer (or taxpayers) are old and live on Social Security and their only asset is a house which they own free and clear; (c) the taxpayer is on Social Security disability and has a retirement fund which is used to support him and provide necessities of life.  Again, each case will be assessed on an individual basis.