Levies on wages and bank accounts are also likely to increase dramatically in the coming months. Taxpayers will again feel the need to contact a tax professional to resolve their long-standing IRS problems. That raises a very important question. In the case of filing old returns, absolutely yes. If you want to set up a payment agreement, also definitely yes.
Offers are a little different.
While the IRS recently changed the Offer program, the changes were not particularly meaningful. However, if you are a good Offer candidate, I would submit the Offer now. I still strongly suggest that you use a competent EA, CPA or attorney that specializes in collection cases. The fee that you pay for professional representation may well be offset by the amount of the Offer. The IRS has been much easier to work with over the past three years.