This information is for information purposes.    

Generally, the IRS will NOT allow a taxpayer to
to include the following expenses when computing
the amount of net income available for making 
installment payments as part of the Offer 
computation:

- tuition for private schools
- public or private college expenses
- charitable contributions
- voluntary retirement contributions
- payments on unsecured debts (like credit cards)
- cable TV and similar expenses.

The IRS MAY allow some of these expenses * IF * 
you can PROVE that they are necessary for the 
health and welfare of you or your family, or for
the production of income.