Yes they do. My friend runs law firm negotiates s
Post# of 40989
.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