A good Tax Settlement Company will never make empty promises, such as offering to settle debt for "pennies on the dollar."  That is not the way it works. Reputable Tax Settlement Companies will work on you behalf to first attempt to reduce your debt by filing or re-filing tax returns, requesting penalty abatements where applicable, and then negotiating on your behalf the best option for resolving your debt.  A tax settlement attorney will know the best way to present your case, as well as discovering the best option available to the taxpayer based on their assets, financial circumstances, income, expenses, and age of the debt.  There are strategies that Tax Settlement Companies consider when resolving IRS or State back tax problems that will often result in substantial savings for the taxpayer.