Offer In Compromise for IRS debt 100K

I would not go to one of the ones that advertises on TV. They charge large upfront fees and deliver little or nothing in return. One woman (Roni Deutsch  in California) faced numerous allegations/suits and can no longer practice law.

I would seek out a local CPA or law firm that specializes in this area.

In order get an OIC accepted, there must be doubt as to liability or inability to pay. Never seen the first, and inability to pay is rare in the eyes of IRS.

I did one (OIC) decades ago, for the son of good friends.   It was accepted.  This was long, long ago before I understood that I wasn't necessarily 'qualified' to do one ;-).  Plus, I didn't charge him for it.

I tried a 'not currently collectible' for an elderly client - it was mainly plugging in numbers as to current income (nothing but social security...) and living expense.  Again, pro-bono.  He ended up with the ultimate tax shelter (death) before the IRS passed judgement.

These days, I'm sure the process is more involved & I wouldn't even try either again.  I have an attorney contact in a near-by city that I used to refer folks to.  He ain't cheap but gets good results.

I agree with Susan - those advertising on T.V. are basically snake oil salesmen.  IMHO anyway.

But if you see them on TV they have to be really good because their commercials are often followed by things like the Popeil pocket fisherman.  Nothing says quality more that a sleazy TV commercial.

It all depends on the taxpayer's circumstances.  For example, many of the taxpayer's assets will affect things.  The amount of their current/recent income also affects things.  So a taxpayer with a lot of usable assets and/or high income may not qualify at all.  But a taxpayer will few assets and low income could possibly qualify to waive most of it.

There are definitely nuances and strategies that can be used, so an expert in OICs can often get the best results.  But for the basic OIC, there are third party software providers that can walk you through everything.  One popular one is PitBullTax ($195 to buy it for one client).

But as I said, an expert can often get a better result by applying certain strategies.  For example, if I remember correctly, if the taxpayer uses any existing money/assets to pay off the State amount owed, that will allow a better Federal OIC because they have less money/assets.