All monies left in my accounts were surrendered at the time I filled out the OFFER IN COMPROMISE form. I only had a few hundreds to surrender but would that save me from paying the few thousands the IRS is asking for? I told the IRS my expenses were being covered by a friend whose money I've been borrowing. All true. I have no other sources of income (unemployed), my unemployment benefits have expired, and no other monies the IRS can come after. All money I had I gave it to the IRS at the time a submitted the Offer in Compromise form, along with all the documentation the IRS asks for. What should I expect happening?I forgot to mention that I do have mortgages on an apartment unit and a car. Both of these properties on loan. Did received an IRS response ltr. notifying that "While investigating your offer, we will determine whether a notice of federal tax lien should be filed in order to protect the government's interests. If we determine to file a notice of federal tax lien we will provide you with notification within five days of the filing, You will have the opportunity to request a hearing with Appeals at which you may propose alternative methods for protecting the government's interest." What are the chances IRS determines to file a federal tax lien against me?