On December 5, 2020 Mr. Anand got an email from Scammers that USCIS has filed a lawsuit in your name and warrant has been issued in your name and asked Anand to call them the on the telephone number given in the email. Anand called the Scammers and Scammers and Anand communicated with them via TEAM Viewer. Scammer got hold of his computer and tried to withdraw all his money from the Bank. The Bank refused to disburse the amount. Scammer again threatened Anand and told him if you do not transfer money, they will send US Marshall to arrest him. Scammers told him to withdraw money, buy bit coin with the cash and deposit bit coin in their accounts. The bit coin kiosk is in various grocery stores in city of Houston. He withdrew $130,000 in cash and $262,000 from 401(k) and bought bit coin in denomination of $10,000 and deposited these bit coins in the account of Scammers. Scammers told him that they will buy US bonds with this money and transfer to IRS. Anand has filed a complaint with the IRS.

Anand lives in Baton Rouge, LA and hired CPA to do his 2020 tax return. He owes $73,000 to IRS and $12500 to State of Louisiana. He is Engineer by profession and has a master's degree in engineering from a very good school. He is 63-year-old and unemployed and gets $500 a week as unemployment benefits. He does not own home or any kind of investment and lives in a rented apartment. His weekly rent is $200. He is divorced from his wife who is a Physician in Houston. He has two young sons who are gainfully employed, He filed as Single taxpayer in 2020. He as come to you to help him to resolve his taxes with the IRS.

Required

1 How can you protect from Scammers. Search through Google and IRS.Gov to answer this question?

2 Do Offer in compromise on his behalf. Complete form 433 A and 656.