I have some additional information from the client and I am skeptical because I do not know if they would get any money back. The client owed back taxes of $55k between 2017-2021 and settled with the IRS on the amount they would pay ($100) and the offer was accepted. They worked with a tax company to file the tax returns and it was calculated that they owed federal for 2020 and 2021 (approx. $3,600 each year).  

Even if they qualified for the 7202 credit would the IRS pay them since they had such a large tax bill that was settled?  

The client said they got a call from a tax company saying they could get them an estimated $27,000 related to this credit if they paid them a large fee.

My gut tells me to let sleeping dogs lie and if the IRS settled for $100 the client should be happy with that but I wanted to give the client an informed answer........