I don't have any personal direct experience, but my understanding is that they won't bother negotiating over such a small amount. Offers in Compromise are for when the tax debt is so large, and the taxpayers income and asset base is so small, that the Service has little hope of collecting the balance. They can get the $14k through wage garnishments pretty easily, so they have no incentive to compromise.
What they can do is set up a payment plan with the IRS, and spread that $14k over 5 years. They'll get charged interest, but rates are low these days. The conditions are: 1) they have to stay current on taxes going forward, and 2) they can't miss a payment. Blow either of those and the remaining balance is due immediately, and it goes back into the collections process.
How did they amass such a debt if they don't make a lot of money? Are you sure their returns were prepared correctly?
