Make the financial explanation traceable
Keep dates and coverage periods with records about income, expenses, assets, and ability to pay. Note changes, unavailable evidence, and any estimates used while preparing. A circumstance may raise a question about the review without determining how it will be treated. Ask which facts are required and what documentation would support them. The working notes should make the financial picture understandable, including its limitations, instead of presenting a polished result that the underlying sources do not yet establish.
Clarify the process and proposed work
Current IRS guidance explains that an offer in compromise is not the right route for every account. Ask about the conditions, required information, and continuing responsibilities relevant to the discussion. When assistance is suggested, understand scope, fees, and authorization before deciding, and confirm secure handling for financial records. Retain a dated note of the questions still unresolved. Neither an organized file nor a proposed request guarantees acceptance or determines that a tax balance will be reduced.