On4 Communications Inc (ONCI)

[ApollyonZ]

ONCI! An offer in compromise allows you to settle your tax debt for less than the full amount..or 433-B (OIC) (businesses)..business tax debt (Corporation/ LLC/ Partnership)..

https://www.irs.gov/payments/offer-in-compromise

..The IRS will accept your OIC only if you convince it that:
-there is doubt as to the amount of your tax liability (unusual), or due to exceptional circumstances, payment in full would cause an "economic hardship" or be "unfair" or "inequitable”--

https://www.nolo.com/legal-encyclopedia/can-you-really-settle-your-tax-debt-the-irs-pennies-the-dollar.html

Must the full amount due be paid?
No, you can pay just part of the total amount due.

https://dorweb.revenue.delaware.gov/scripts/olp/olp.dll/buspay

..Payment plans over 24 months

https://revenue.delaware.gov/services/Collections/Install_Other.shtml

Per qualifiers above, $Onci will settle for less than owed.