Make circumstances and gaps visible
Identify relevant income, expense, asset, and ability-to-pay facts using records with clear dates and coverage periods. Explain estimates and recent changes, retaining supporting evidence rather than relying on a general hardship description. List unavailable material as missing. The purpose of preparation is to make the financial explanation understandable and reviewable, including its limits. A proposed amount should not become a conclusion about suitability before the relevant conditions and actual evidence have been considered for the inquiry.
Define the review and any proposed assistance
Check current IRS offer-in-compromise information and recognize that the option is not appropriate for every account. Ask which requirements need examination and why requested support matters. Establish fees, scope, submission responsibility, and authorization if professional work is offered. Confirm secure handling before supplying private records. An initial conversation can identify the financial question and evidence needed next. It cannot promise acceptance, a specific reduction, a timing result, or a particular agency action for the account.