The 76ers offered a one-year, non-guaranteed contract to Allen Iverson on Tuesday, a source confirmed to ESPN's Ric Bucher. Iverson has not yet accepted the deal, according to the source.

CSNPhilly.com first reported the offer.

Sources stressed to ESPN.com that plans behind the scenes had progressed to a level where Iverson's return was now regarded by both sides as far more likely than not. Although it remains unclear whether Iverson has the leverage to command anything more than a prorated share of the $1.3 million veterans' minimum