Yes one can certainly file another Offer after one is denied, especially when there is a change in circumstances. However, one should look at another possibility first. When an Offer is rejected, you have 30 days from the date of the official rejection letter to file an appeal if you think the Offer Specialist was wrong in rejecting your Offer. There is no cost to file an appeal, whereas if you file a new Offer, there will be a new $186.00 filing fee. In the case of a large reduction in income, for example, one has grounds for appeal since the income has changed from that which the Offer Specialist used. If it has been more that 30 days since the Offer was rejected we can file a new Offer using the current financial information. Either way, we can make sure the IRS knows about the taxpayer’s true financial situation.