Some folks want something for nothing and believe that IRS will settle their debt for next to nothing. They are fooled by companies promising "certified IRS solutions" or "the fresh start you deserve" and offering "up to 95% off" the tax debt. JK Harris is the biggest of the tax resolution firms and they have been forced to change their advertising, but other companies still promise the moon and stars.
I know of one man who owes the IRS $15,000 and paid a Texas based company over $4,000 to "settle" his debt for $500-1,000. He borrowed the money to pay them. He hasn't seen any results. These firms tout a "flat fee" but in realty, their fees are higher than a professional that charges by the hour in most cases. They use salesmen who call themselves "tax consultants" or some other name to hide the fact that they are commission salespeople. These guys and gals have nothing to lose by telling you whatever you want to hear.
Hire a tax professional who has a license and professional obligations. Yes, there is an Offer-in-Compromise program and yes, you can settle for "pennies on the dollar" but it might be 95 cents on the dollar instead of "95% off." Plus, you have to qualify. If you have real estate with equity, it will be factored into any Offer based on collection potential. Only on "Doubt as to Liability" offers are your finances not an issue.