Definition
Transaction Code 694. Indicates the IRS received an Offer in Compromise. Collection is suspended while the OIC is under review.
What it means for a resolution case
Pending OIC tolls CSED. Do not run a second OIC narrative until this one’s fate (accept, reject, return, withdraw) is on the transcript.
Related codes
Where RESO uses it
Core Discovery reads these postings from Account transcripts and surfaces them as findings — not as a raw code list. The ledger stays Tier IRS. Client memory does not overwrite it.
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