you can ask a couple of questions and determine if they would actually quality for "help"

how much do they owe vs assets (cash/retirement accounts/home equity)

If they can't prove to irs that they don't owe the money - in that the assessment is wrong and they have assets they can forget the offer in compromise - save them the money of going to one of these "tv" places.

You should be able to determine if they really owe the money or not - then explain installment agreements