text: When you say "in process" does that mean an offer has been submitted and you have not received an answer? If that is the case then I would suspect that this is a mistake on the part of the IRS. If you have submitted an offer, you should already have a contact there that you are dealing with: that is where to start. If you get now satisfaction from that route, get on-line at www.irs.gov and find the telephone number for your local Taxpayer Advocate. This person can put an immediate stop to collections for a limited period of time and will look into the facts prior to re-starting a collection action. Be persistent.