Seriously, I hate searching on the IRS site and can't find directly because it brings up about 40 pages of unsorted stuff. I have better luck with Google, and this time it was "OIC and installment plan" and looked for the best link. It just happened to be the IRS site this time. It looked like a pretty good page of info too. Hope it helps..
I am amazed at the stuff Judy finds on the IRS website. I looked there and found nada relating to my question. I am in awe of her skill.
Tom
Modesto, CA
The IRS OIC office will send out an acknowledgement of receipt. That is when collection activity stops and starts extending the SOL (CSED). It usually takes about two weeks after the offer is mailed before the letter arrives.
started to read that story again. got bogged down in it..
another source
https://www.thetaxadviser.com/issues/2018/apr/understanding-sec-199A-business-income-deduction.html
I learned a lot from this one
https://www.forbes.com/sites/anthonynitti/2017/12/26/tax-geek-tuesday-making-sense-of-the-new-20-qualified-business-income-deduction/#17c84ccd44fd