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Asssume a family four people with husband self employed and wife wage earner with two dependent children.
Assume the taxpayer owes $100,000.
Equity In Things Owned
Category	Value	QSV	Loan	Equity
Net Business Assets	5,000	4,000	6,000	-	Net equity in business if applicable.
Home	150,000	120,000	135,000	-	Get CMA from Realtor.
Car 1	25,000	20,000	20,000	-	Edmunds value.
Car 2	14,000	11,200	10,000	1,200	Edmunds value.
Retirement	5,000	2,500	-	2,500	Asume 50% for loan value - but see notes on age.
Total Equity				3,700
Monthly Cash Flow
Category				Amount
Total Family Gross Wages				4,000	Include gross income from non-liable members too.
Total Family Net Business Income				2,000	Net business income if applicable.
Food and Clothing				(1,546)	IRS Standard for $6,000 with four people.
Mortgage or Rent				(1,400)	Include mortgage/rent, insurance and taxes.
Utilities				(375)	Telephone, electric, gas, water, cable and garbage.
Car Expenses				(1,100)	Car payments, gas, repairs, insurance (for all vehicles).
Medical/Dental				(250)	Medical premiums, copays, doctor.
Other deductions				(50)	Unreimbursed employer, other paymnet plans, etc.
Taxes				(1,200)	Assume 20% gross.
Household Cash Flow				79
Cash Flow Equation ($79 * 48)				3,792
Equity Inclusion (from above)				3,700
Total Offer Amount				7,492
The taxpayer qualifies to pay $3,792 for cash flow and $3,700 for equity.
If the Internal Revenue Service accepts the offer, the taxpayer pays $7,492 for the $100,000 owed!