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In order to qualify for an offer in compromise, a taxpayer must show the IRS that paying their taxes would present a significant financial hardship

For example, OSHA requires employers to provide fall protection in shipyards when workers are expected to work at heights of five feet, and on construction sites when workers are at heights of six feet.[156] Agricultural operations are excluded from OSHAs fall protection standards.[157] The hazardous occupations orders established by DOL prohibit child farmworkers under the age of 16 from working at heights of over 20 feet, but they can work without any fall protection at heights less than 20 feet, which nevertheless includes heights of over one story

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I got a $4 coupon in the mail a while back and that's it