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 due to the continuing effects of COVID and for other reasons, so each investigator needs to move more cases faster.   However, in reference to this particular week or month, it is not a good time if you want to have it acted on quickly.  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, it usually takes at least a month or more to assemble all the data needed to prepare an Offer to send.  Thus, as I always say, it is better to get started right away.