IRS Letter 0484C
Offer in Compromise — Additional Information Required
Your OIC is pending — the IRS needs more documentation to continue.
Deadline
Respond by the date specified in the letter (typically 30 days)
An incomplete or late response results in your OIC being returned — not denied. You can reapply, but collection resumes and application fees may be forfeited.
Respond promptly to protect your options and avoid escalation.
What IRS Letter 0484C Means
Letter 0484C is issued when your Offer in Compromise (Form 656/433-A OIC) is under review and the IRS OIC specialist needs additional documentation to evaluate your financial condition. This is a common part of the OIC process — the IRS routinely requests clarification on income, assets, or expenses that weren't fully documented in your original submission.
The most common requests include bank statements for additional months, documentation of business income or expenses, valuation of assets (real estate, vehicles, retirement accounts), proof of medical expenses or special circumstances, and clarification of income discrepancies between your 433-A and tax transcripts.
Your response to Letter 0484C must be complete — partial responses may result in the OIC being returned. While your OIC is pending and you are complying with information requests, collection action is generally suspended. However, if the OIC is returned due to non-response, collection resumes immediately.
What the IRS Can Do If You Don't Respond
- Return your OIC without consideration if you fail to respond timely or completely
- Request additional documentation beyond what was asked in 0484C
- Accept or reject the OIC based on the full financial picture once documentation is complete
- Resume collection activity if the OIC is returned
What You Should Do Right Now
- 1
Respond by the date specified — not after
- 2
Provide every document requested — even items you think are irrelevant
- 3
If you cannot gather all documents by the deadline, request an extension in writing before the deadline
- 4
Work with a tax professional to ensure your response is complete and presented favorably
- 5
Keep copies of everything you send — maintain a dated record of your submission
Resolution Options Available to You
Frequently Asked Questions About IRS Letter 0484C
What happens if I don't respond to Letter 0484C?
Your OIC is returned — not denied. A returned OIC means your application was not considered on the merits. Collection resumes, and you may have to wait 12+ months to reapply (depending on your appeals status).
Can I request more time to respond to 0484C?
Yes — request an extension in writing before the stated deadline. The IRS typically grants 30-day extensions for good cause. Do not wait until the deadline to ask.
What documentation does the IRS most commonly request in 0484C?
Bank statements for all accounts (last 3–6 months), vehicle valuations, retirement account statements, business income documentation, proof of regular monthly expenses (rent, medical, childcare), and evidence of any unusual circumstances claimed in the 433-A.
Does responding to 0484C guarantee my OIC will be accepted?
No — a complete response means your OIC continues to be evaluated. Acceptance depends on whether the IRS determines your offer reflects the most they could collect given your financial circumstances. Complete documentation gives your OIC the best possible chance.
Professional References
IRC: IRC §7122 — Offers in Compromise; Treas. Reg. §301.7122-1
IRM: IRM 5.8.4 — Offer in Compromise — Development of Offers
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