The State of New York Offer in Compromise

[Gsouls]

Hello great minds. I would appreciate your guidance or feedback on the scenario I am going to describe below.

The taxpayer is a software engineer. Relocated to her country of origin in 2010. She has neither filed federal or state returns since 2010 because she is US non-resident.

However, in 2009, prior to her relocation, she borrowed money from her retirement account. She filed federal returns but failed to file New York State returns. New York State has issued a warrant to collect the tax liability. 

Now the taxpayer wants to relocate back to the US. She has no bank accounts and no job. Her rental property went into foreclosure in 2013 but wants to settle her tax liability with the State of New York.

Question

If she files Offer in Compromise, will her offer stand the chance of being accepted given that she's been out of the country for nearly 12 yrs., does not have a job and is in the process of resettling?

Thank you in advance for your feedback.