I live in Calif. and after two years we have finally settled with the IRS. We filed and offer in compromise using an enrolled agent and it was a paper work night mare but we finally saved about a 1/4 of what we owed. They are really tough and do not give an inch. My husband and I are seniors and in very poor health. I would encourage anyone who is going to file and OIC to use a professional. I can't imagine how you could do it alone unless you were an accountant or very bright.