I hope that message finds you doing well.
Your client should start by getting a bank account and getting away from the cash business.
You have time to plan for an OIC as the IRS has classified his debt as CNC.
I would submit an OIC after I filed the 6 years of taxes.
This will give him time to do banking for at least three months which will be needed for the OIC (three months of bank statements).
The 433-A can be drafted to show SOME (a small amount) of assets with the income and expenses cancelling one another out.
I would submit the paper returns in SEPARATE envelopes for sure.
My very first case was a CNC case for a realtor.
It is the only CNC case for me as the client’s RPC improved and the IRS came after them hard.
You may want to look at a S-Corp for the client as well.
I hope this helps!