Does a offer in comprise work to reduce taxes owe.?

I owe $10,000.00 to the IRS, I am thinking about filing a offer in comprise. I make about $45,00.00 a year, my expenses are about $44,000.00. I am renting the home that I live in, have a car loan, and don't have any ets. What are the chances of them working with me for what I will offer which will be very little. Will it help me to use one of the tax reduction attorneys.