Code 482: offer-in- compromise withdrawn, terminated.
From IRS Document 6209, the IRS's processing codes manual.
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Document 6209 says
Used on individual (IMF) accounts.
Offer-in- Compromise Withdrawn, Terminated
The full Document 6209 entry, as printed
I/B Offer-in- Compromise Withdrawn, Terminated 77 Records date of withdrawal or termination of offer. Does not extend TFRP Assessment Statute Expiration Date. Generates OIC Transcript and discontinues further transcripts. BMF/IMF: Extends Assessment and Collection Statute Expiration Dates. Over the years various changes in the tax law have had an effect on the statutory collection period. See IRM 5.8.10.7 and IRM 5.8.10.8, Special Case Processing for additional guidance. Releases TC 480 freeze.
After code 482
Not enough shared timelines with this code yet. The block fills in once 30 people with code 482 share theirs from the result page.
Crowd figures, not IRS data. They describe what happened to others, not a promise.
Questions people ask
What does code 482 mean on my IRS transcript?
Document 6209 calls it "Offer-in- Compromise Withdrawn, Terminated".
Sources
Checked against these sources on October 30, 2026.