And then what happened?  If the tax has not yet been assessed, a ticket to Tax Court costs $60.  That's less than the $205 filing fee for an OIC (some exceptions apply).  To whom is a stolen retirement-plan payment taxable?  Might be worth researching if the train hasn't already left the station.  Otherwise, an OIC is likely a waste of time.  Even IRS can't squeeze blood from turnips.  Or elderly people who seem to have just fallen off the turnip truck.