1. If you are receiving "intents to levy," your Offer will automatically suspend the collection process.
2. If you are being levied - wage garnishment or bank levy, for example - you will have to resolve that issue with IRS collections separately from the Offer in Compromise by providing the IRS financial statements (orally or written).
In 2012 - the Offer in Compromise had their most DRAMATIC rule changes to date Offer in Compromise Rule Changes - HUGE!