The Offer in Compromise is an IRS program that was developed in order to help out those taxpayers who are not able to come up with the money to pay all of their IRS tax debt at once. The most common offer in compromise is known as the Doubt as to Collectability Offer in Compromise. This offer is the IRS way of officially states that the taxpayer is unable to pay the amount owed in full, even if the payments are stretched over time. A good tax lawyer can negotiate with the IRS, and bring the sum you owe down to a more manageable amount. There are many requirements that a taxpayer needs to meet in order to be able to meet the criteria for an Offer in Compromise. If you do not qualify, your lawyer can help to find other options to settle your tax liability.