An Offer can be “returned,” i.e. not even considered, for technical reasons. This does not mean it was denied.  When an Offer is first received, it must pass several tests to be considered.  If it fails these technical requirements, it will be returned without even being considered.  Some of these requirements are: you must sign the Offer; you must initial every page of the Offer and you must submit financial information with the Offer, including a Form 433-A Personal Financial Information Statement and/or a Form 433-B  Business Financial Information Statement.  In these cases you can correct and then resubmit the Offer for consideration.  An Offer can also be returned because the taxpayer has not filed one or more returns for prior years.  He does not have to pay the tax owed, but he must file the tax return.  If this is the case, he needs to prepare and file any returns that have not been filed.  Then he can resubmit the Offer for consideration.  I should note that the taxpayer must also remain current in filing and paying for at least five years after the Offer is accepted.