I did one (OIC) decades ago, for the son of good friends.   It was accepted.  This was long, long ago before I understood that I wasn't necessarily 'qualified' to do one ;-).  Plus, I didn't charge him for it.

I tried a 'not currently collectible' for an elderly client - it was mainly plugging in numbers as to current income (nothing but social security...) and living expense.  Again, pro-bono.  He ended up with the ultimate tax shelter (death) before the IRS passed judgement.

These days, I'm sure the process is more involved & I wouldn't even try either again.  I have an attorney contact in a near-by city that I used to refer folks to.  He ain't cheap but gets good results.

I agree with Susan - those advertising on T.V. are basically snake oil salesmen.  IMHO anyway.