Code 788: all collateral conditions of the offer completed.
From IRS Document 6209, the IRS's processing codes manual.
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Document 6209 says
Used on individual (IMF) accounts.
All Collateral Conditions of the Offer Completed
The full Document 6209 entry, as printed
I/B All Collateral Conditions of the Offer Completed 77 To post, an unreversed TC 780 must be posted. Records the closing of an accepted Offer-in- Compromise. Issuance of future OIC transcripts is discontinued. BMF/IMF: Account and Tax Module is released for offsetting and refunding insofar as pertains to OIC freeze. Credit/Debit interest restriction (and FTP on BMF) established from the posting of TC 780 are retained.
After code 788
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Questions people ask
What does code 788 mean on my IRS transcript?
Document 6209 calls it "All Collateral Conditions of the Offer Completed".
Sources
Checked against these sources on October 30, 2026.