Is the Offer In Compromise program a tax scam?

The Offer in Compromise program is not a scam.  However, scammers use the promise of an Offer to scam you.  There are a lot of scams being run today, one of which states that the promoter can settle your back taxes for “pennies on the dollar.”  If someone promises you this at your first meeting, run from him; it is a scam. While I have actually negotiated Offers for a very low percentage of what is owed, these are rare and I certainly do not promise new clients this.  Not all people qualify for an Offer In Compromise and each Offer is unique to each client.   Whether or not an individual qualifies for an Offer depends on his assets and liabilities, his current and future earning capacity and his expenses as well as the amount of taxes, interest and penalties owed.  I conduct a thorough analysis of all of these factors for each client and then make the determination of whether an Offer will work for that client.  If not, we pursue other means of solving his IRS problem.