After paying thousands of dollars to Dale, the IRS told me I still had to pay the full amount. Dale was a personal friend and told me he had a 100% success rate. I didn't get a discount at all! Dale said he used the same algorithm as the IRS. I couldn't negotiate with the IRS as they told me Dale was the power of attorney. I left multiple messages and he never called me back. When I did speak with his assistant I was either told he was on vacation or he would call me back "tomorrow". He never did. It took me over a year to get the IRS to work with me directly for a payment plan. I am finally making payments, however, my wife and I recently moved and our neighbor is an IRS manager. He said I can work directly with the IRS and get the SAME RESULT as any attorney can. I am in the process of doing just that. Sorry Dale, but you abandoned me and my penalties dramatically increased over the last couple of years as you didn't return my calls. That was very disappointing from someone I considered a personal friend and brother in Christ.