This course breaks down the key acronyms and forms that drive the IRS Offer in Compromise (OIC) process, including DATC, ETA, RCP, and CSED. Practitioners will gain a clearer understanding of when to use Forms 433-A(OIC), 433-B(OIC), and 656, and how IRS systems interpret reasonable collection potential and special circumstances. We also cover recent guidance, red flag issues, and practical tips for navigating IRS review of settlement offers.