Does the IRS know when you open a bank account
If you will not be eligible to claim the Child Tax Credit on your 2021 return (the one due in April of 2022), then you should go to the IRS website to opt out of receiving monthly payments using the Child Tax Credit Update Portal. Receiving monthly payments now could mean that you have to return those payments when you file your tax return next year. If things change again and you are entitled to the Child Tax Credit for 2021, you can claim the full amount on your tax return when you file next year.
If you are unable to accept an offer, the IRS will give you written explanation. The IRS will usually reject compromise offers for one of these reasons:
Fresh Start Program allows taxpayers who owe back taxes to enter into an agreement that spreads out the payment over several months but not more than 5-6 years. You will need to make direct debit payments.