Few. In fiscal year 2025 the IRS accepted 5,464 of 38,797 offers, about 14%. That is why a firm should never promise a settlement or "pennies on the dollar" before it reviews a file.
The IRS has a free pre-qualifier tool. Many firms run it with the client before they talk about an offer.
Most clients end up on a payment plan, a pause, or penalty relief instead. Say "possible options to review," not "you qualify."
Numbers are from the IRS Data Book, Table 4-1.
Updated October 2026. Market prices are list prices from public seller pages. Results depend on your firm. Not every lead becomes a case.