Can you file a second “Offer To Compromise” with the IRS if one already was rejected by appeals department?

Sincere G asked:


My attorney submitted an Offer to Compromise to the IRS to resolve an outstanding tax debt. The IRS made a counter offer and my attorney said that he felt he could get them to come lower. He submitted my case buying drugs online without prescription to the IRS appeals department. It appears that my attorney dropped the ball in subsequent communications with the IRS and, due to not responding in a timely manner, my appeal was rejected. I just want to know if I still have the option to submit a new Offer To Compromise or if the rejection of the old one makes me not eligible.