A compromise offer allows you to pay off your tax debt for less than the full amount you owe. It can be a legitimate option if you can't pay all of your tax liability or if doing so creates financial difficulties. There are many advantages and disadvantages when deciding if a compromise offer is the right next step in resolving your debt to the IRS. The commitment offer program is not a test of negotiating skills.
People who hold this wrong assumption think that they can simply humiliate the government, maintain their position, perhaps walk away from the table once or twice and offer a large amount of offer. Currently, the IRS offer in commitment programs does not affect your credit rating. However, if you're thinking about filing for bankruptcy, this is likely to have an adverse effect on your credit rating and there are other factors that can also negatively affect the number of people (late payments, loans, etc.).