The answer is both yes and no.  In general, i.e. in terms of “now” as opposed to several years ago, this is a good time to deal with the IRS.  They have generally been more willing to compromise and make better deals for the taxpayers than in past years, although they are beginning to get tougher again. Also, their workforce to handle collection activities has been reduced through budget cuts, so each investigator needs to move more cases faster.   However, in reference to this particular week or month, it is not a good time. The months of April and May are the busiest time for the IRS in helping people understand and file taxes and dealing with filed returns.  Almost all of their manpower is directed toward that goal.  Therefore, the Offer will not be acted upon very quickly due to the tax season.  However, if you retained me today, it would take at least a month to assemble all the data we need and prepare an Offer to send.  Thus, as I always say, it is better to get started right away.