They have no money, between the 2 of them they only make about $32,000 a year and this year maybe less since he retired in the Spring just before this happened.  They are brutally honest.  I remember one year he was delivering Pizzas as a side job and after filing she called me and said they had to file an amended return because they miscalculated his tips and he had something like $22 more they had to claim.  This was long before they put tips on the W-2.  I am thinking of telling them to reach out for an Offer in Compromise, or maybe to the TaxPayer Advocate.  I don't think they would want me to be sneaky on the tax return, or at least with them knowing.  But I'm honest with my clients and it would be hard to do that without telling them.  My heart is just breaking.  They took everything, their retirement accounts, a savings CD they had, and all the money in their checking and savings.  I am sad she didn't reach out to someone but she said she was embarrassed that they were on the dark web "buying Russian child porn" and didn't want anyone to know...even though they weren't, and she honestly believed the people "helping" her.  😞