Yes they do. My friend runs law firm negotiates small business’s-corporations past taxes for a living. Many companies are behind its normal for startups or families that screw family members but not upholding their part etc..

.An offer in compromise allows you to settle your tax debt for less than the full amount you ..or 433-B (OIC) (businesses)..business tax debt (Corporation/ LLC/ Partnership)..

https://www.irs.gov/payments/offer-in-compromise

..The IRS will accept your OIC only if you convince it that:
-there is doubt as to the amount of your tax liability (unusual), or due to exceptional circumstances, payment in full would cause an "economic hardship" or be "unfair" or "inequitable”--

https://www.nolo.com/legal-encyclopedia/can-y...ollar.html