IRS employees, what's left of them, have to follow rigid algorithms to determine who will be allowed the most common types of relief -- instalment agreement, offer in compromise, currently not collectible.  It doesn't take much time or training to rule out any or all of these.  Consider determining whether there is any hope before sending someone off to an expert who will charge a fee for the same advice.  

How much does your client owe?  If it's less than $10,000, or less than $50,000, there are special programs available.  If it's $5,000, he has a million equity in his house and drives a Maserati, help with a reality check.