For those who owe taxes to the IRS or state tax agencies, a skilled tax attorney can help you negotiate a settlement at a fraction of the back taxes owed. It is very important to find somebody who knows all the details of the law so you don't miss any steps that can mean thousands of dollars. The offer in compromise program is the most widely used mechanism for a taxpayer to pay their delinquent taxes for less than the IRS claims they owed. Without professional help, many people offer and pay more than they should or wind up getting their settlement proposal rejected.