Optima is a tax relief firm. They’ll navigate the IRS processes for you and help negotiate the final payment (lower amounts, set up a payment plan, file as “not collectible,” etc.). Those are all things you can do on your own, but only if you dig through the options and figure it out, which may be difficult. For their service, Optima will charge your dad a few thousand dollars. The idea is that their fee is less than what they negotiate on your behalf (so a net win for you). Whether or not you could have gotten the same result on your own without spending the money on Optima is hard to say.

Maybe call the IRS and see what the options are, then ask Optima where they see this heading and see which option is better for you.

Optima is a reputable company. But you still have to pay if you use their services, and it sounds like there’s not much extra cash for you dad.

https://www.nerdwallet.com/article/taxes/optima-tax-relief-review