Most people, doing the OID process, is nothing short of issuing a line of credit, to yourself..... The OID process has one thing missing that, has sent MANY people to jail and prison: Discharging the BEFORE its deposited, credited or paid out to the consumer of that alleged debt...
A satisfaction of judgement, here: Satisfaction Of Judgment allow's one to "discharge" public and private debt but, it has to be "structures" in a agreement which has to be legally "owned" to someone (by default, contract, or agreement)..... You could even give the bailiff, your 'offer' and if, the Plaintiff (in which, is in the same ploy and will discharge your debt) agrees to the check or balance your OID 'produced' then, and only then, can you offset and 'balance' your IRS, books.
Here: U.C.C. - ARTICLE 3 -§3-311. is basic and textbook in defaulting agreement's that, if you agree upon satisfaction of the "good faith and tender" the debt will be "satisfied in full"..
The Man- Politics & MoneY
P.S. To "fast forward" the process, a confession of judgement, here: Confession Of Judgement can make things happen, very fast and can get things moving with quick speed...