For unperfected offers, the IRS will attempt to contact the taxpayer or representative by telephone to advise that the offer was received and to explain the corrections needed to perfect the offer for processing. Whether or not contact was made, a follow-up letter will be sent explaining what is needed to perfect the offer. The IRS will allow at least 14 days to receive the corrected form.
While the IRS is evaluating a taxpayer’s offer, they may contact the taxpayer for any information that is missing or requires clarification. The taxpayer must respond within the time frame given to them by the IRS or, the IRS will not give the taxpayer’s offer any further consideration.