Onci! Del debt is on page 8 “management deemed unenforceable”, page 15 liabilities inherited from 2015.
IRS allows offer in compromise to settle less than amount owed when conditions are meet.
..An offer in compromise allows you to settle your tax debt for less than the full amount you owe. It may be a legitimate option if you can't pay your full tax liability, or doing so creates a financial hardship. We consider your unique set of facts and circumstances: