Probably a dumb question but what the heck. I currently have 2 mortgages on my home. The second is a lien from the SBA. I have read that you can offer them a Offer in Compromise (OIC). So a thought was if I could take out a HELOC as a 3rd mortgage. Offer an OIC to them and use the HELOC to pay them off. Home values are rising and I may have just enough equity. Am I off my rocker is this a possibility? Or any other suggestions?