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The IRS will keep the 2018 refund if they grant an OIC. If your client is in any form of IA then they will keep the 2018 refund and apply to the oldest balance (the balance closest to the CSED). The OIC examiner will want the 2018 return filed and the taxpayer in filing compliance before granting an OIC. In any event the taxpayer is not going to receive their 2018 refund.