Keep financial figures connected to records
Information about income, expenses, assets, and ability to pay should be supported by records whose dates and periods you can explain. Identify estimates, changed circumstances, and unavailable evidence instead of presenting a complete-looking picture with hidden gaps. A financial circumstance may raise a review question without deciding how it will be treated. Ask what must be documented and why it is relevant. The preparation should describe the actual facts consistently rather than make a requested settlement amount appear inevitable.
Understand the requirements and any proposed work
Use current IRS offer-in-compromise information and discuss that the option is not suitable for every account. Ask about the evidence, conditions, and responsibilities relevant to the review. If assistance is offered, establish scope, fees, authorization, and secure handling before deciding or sharing records. Preserve a dated note of remaining questions. A settlement review can clarify requirements and missing information without promising IRS acceptance or a particular reduction.