There is no legal right to have a valid tax bill reduced by the IRS. It is entirely a matter of government discretion. In all but a few instances, however, the IRS must at least give a properly submitted OIC fair consideration. In recent years, up to 40% of the OICs submitted were accepted by the IRS, a relatively high percentage compared to prior years.
Things are changing drastically, because of the overload that the OIC department has. This is a result of those non-qualifying taxpayers rushing to get relief. Each OIC has to be given consideration, whether warranted or not. But it puts a severe strain on the department. Consequently, legitimate and qualified Offers are not reviewed as quickly.
Tax negotiations is a serious matter. If you want the right settlement, you will have to choose the right company for assistance. Do not let fly-by-night companies, who lack integrity, represent you for this serious matter.