Transcript signals practitioners scan first
- Open examination / audit indicators — OIC may be premature until resolved or properly scoped.
- Active collection enforcement (levies) — often must be addressed in your sequencing plan.
- Filing compliance gaps — OIC requires current estimates and filings as a baseline expectation.
- Assessment dates — CSED context changes whether forgiveness through time is part of the story.
RCP is not a vibe
Reasonable collection potential combines asset equity and future income. Transcripts won’t list every asset — intake still matters — but they anchor balances, penalties, and collection posture so you don’t argue with the IRS from the wrong baseline.
How RESO helps
RESO is designed to structure this first pass: decode transcripts, organize year-by-year findings, and produce a written strategy report you review under Circular 230 — including when OIC is flagged as not viable and why.