All of you, thank you! If you can believe it, my Mother suggested I contact the congressman because she thought it was rotten that they wouldn't even consider taking the assessed value...
The years I owe unfortunately are collectible, but as I've said, I owe because I didn't have much taken out of my paychecks. I didn't have to work a 2nd job when my kids were in my custody, I struggled paying an ex-you know what, attorneys, pay day loans and high daycare, but I would do it again.
What is upsetting is NOW the stupid OIC states they want 3 months worth of car fuel receipts, groceries, etc. and I simply do NOT have those...and to start now, then file the offer in 3 months...whatever, I'd rather pay someone that quoted me $1000 to negotiate (yes, the moron lady told me they wouldn't negotiate/succeed because I have proven I can make a fricking living)...
The biggest issue, I had a lien from IRS for specific amount - thought that was all I owed until I called the moron, and almost fell over when I heard $11k - now, I can't even get the lien removed until I pay the additional $1800 in interest and penalty.
I've worked extremely hard to clear up my credit, gained stability in a big way since getting the divorce for myself & children; I can't get a house until THAT lien is removed, but then I still owe MORE. I don't make a ton, but have proven I can manage money and handle the loan I seek for a mortgage, it's getting a lender to see on paper/hear what steps I've taken to ensure they won't lose, and hope & pray they'll "pass" me.
THANK YOU ALL, I feel more encouraged again - I can't pay what they want because I don't have much in way of additional, and with my boys getting older, sports, etc. I just honestly don't want them to feel like they can never do anything because we can't afford it. They've heard it for quite awhile already

Most appreciated for ALL the help!!