In your statement you said you had no tax liability. 'For what it is worth, in 2020 I had a tax refund, no liability.'
However, a refund does not indicate zero tax liability. Please check line 24 , Form 1040 for 2020. This is your tax liability for 2020 and if that line is zero, then any dollar amount paid in advance would be more than required.
Penalties begin upon the date of late payment, which for 2021, will begin on April 18, 2022. The IRS will again use their discretion when determining the OIC. Once the OIC is accepted you will be considered as paid in full for only the period requested.
As indicated by @opus_17 you might want to consult with an experienced tax accountant, or since you are overseas, maybe the taxpayer advocate service (TAS). Information is added here for your convenience.
- You can click here to begin: TAS Qualifier Tool. or
- Submit a request for assistance - Form 911 Request for TAS Assistance (instructions are included)
- Locate the local TAS Office for your area
This will get the process started for you. It's not going to be a fast process because they are handling a large volume at this time.
If you do not hear from TAS within one week of submitting Form 911, contact the Taxpayer Advocate office where you originally submitted your request. Incomplete information or requests submitted to a Taxpayer Advocate office outside of your geographical location may result in delays.
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