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I would advise you to use an Enrolled Agent or a CPA right now.
If you have not filed then you can file some returns and receive credit for certain items still. They can also assist you in setting up an Installment agreement. The IRS requires this before you can make an offer lower than your tax debt.
Making that offer (Offer in Compromise) is what most of those ads you see are talking about. There is no "pennies on the dollar" that the IRS is going to accept.
An offer in compromise will be accepted if the amount offered by the taxpayer is equal to or greater than the reasonable collection potential. That means the most the IRS thinks it can ever get out of the taxpayer.
An accepted offer in compromise will come from a taxpayer who has liabilities in excess of his or her assets and little to no disposable monthly income after allowing for basic expenses. Those promises you see are misleading.
I would say save your money for now and make an appointment to see a practicing CPA or Enrolled Agent.
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