Does offer and comprimise really work?

Yes, the Offer in Compromise program does really work for those who qualify for the program. One of the qualifications for acceptance of your Offer in Compromise is that you have filed all past due tax returns. If you have not filed all due past due tax returns, the IRS will not even consider your request to compromise your tax debt for less than you owe. Accordingly, it is in your best interest to file your past due tax return(s) and consult with an experienced tax attorney before submitting your Offer in Compromise application.