I know that there are ads on the radio for law/accounting firms that will negotiate back taxes with the IRS for their customers. The theory being: If you haven'

I know that there are ads on the radio for law/accounting firms that will negotiate back taxes with the IRS for their customers. The theory being: If you haven't paid taxes in a decade, the IRS would rather have $1000 from you now than $0 from you ever. Someone that I know personally worked with an accountant in the past, who was able to negotiate a similar deal. I haven't ever been involved in it myself, so I'm not familiar with the details.