The IRS understands that there are some taxpayers who could never pay their entire tax debt even over time. For this reason, it created the Offer in Compromise (OIC) Program. This unique IRS program has been almost impossible to qualify for due to strict IRS rules and guidelines. However, a Forbes article titled: IRS Relaxes Offer in Compromise Rules explains that recent initiatives are helping more struggling taxpayers than ever before.
Since 2012, the IRS has been much more willing to compromise with taxpayers with major tax debt issues. It created Fresh Start initiatives that greatly reduced its rules for an Offer