Over 78,000 offers in compromise or filed every year in the IRS accepts approximately 38% for an average of $.14 on the dollar but a little known fact exists.

 
Some of those offers in compromise will fail to meet the five-year compliance rule.
If this happens you have no accepted offer in compromise so beware.
Lets say your Offer in Compromise is accepted.
You absolutely must file all tax returns and timely pay all taxes for the next five years or until the offered amount is paid in full, whichever comes first.
Failure to stick to these rules negates the OIC completely, it defaults, and the IRS may collect the amounts originally owed plus penalties and interest.
This is a real bummer.
We are offer in compromise specialist.
I am a former revenue officer who both worked and taught the offer in compromise.