In short – Yes.  For years the IRS has had to really work hard to try and collect money from taxpayers.  At some point, they decided that it was just not possible to collect from everyone so Congress established the Offer in Compromise program.  There are three different types of Offers, however the most used type is the “Doubt as to Collectability” program, meaning the taxpayer does not have the means to full pay the taxes.  Negotiating with the IRS is a little different than dealing with your buddy down the street.  You can’t just go to the IRS and tell them, I will offer you $10,000 for the $200,000 I owe the IRS in taxes.  It should also be pointed out that not everyone is a good candidate for the Offer in Compromise program.  There are a lot of companies that advertise that they can settle your debt for “pennies on the dollar.”  There is actually a formula that the IRS goes by that evaluates the taxpayer’s income, expenses, and equity in assets.  A tax resolution professional can evaluate your personal situation and determine whether you are a good candidate for an Offer in Compromise.