Yes. A husband and wife are currently in an installment agreement. The husband lost his job and the wife was told she has liver cancer. They filed bankruptcy in 2012. Is there a chance to avoid paying the back taxes they owe? The amount owed is currently $24,000 stemming from liabilities from 2010 and before.
Assuming the couple has few assets or can liquidate their assets to make a partial payment, it makes sense for the couple to submit an Offer in Compromise. Based upon the information given, the couple has little or no income which will bode well to having an offer accepted will allow them to pay substantially less than the full amount owed.