An OIC can only be accomplished if you have filed all required tax returns and any required estimated payments.
To help understand if you qualify for an OIC, here’s a link out to the IRS’s OIC qualifier:
When we’re talking about Tax Resolution, a program you’ll hear a lot about
is an Offer in Compromise. This is one of the IRS’s popular tax resolution
programs and for a very good reason. Here’s all you need to know about
how an offer-in-compromise works