Offer in Compromise for single person llc that went out of business almost 2 years ago?

I owe back taxes for 04, 05, 06, and 07. Personal and business. I owned a single person llc. I was the sole member. I am confused as to how to file my OIC because, if I do the 433a, that all makes sense and is current. But nothing on the 433b really applies because I have no etts, income, etc on the business. I also don' t have any doentation from the past 3 months because it has not been in operation for nearly 2 years. Any istance would be great in this matter as I am figuring this out on my own. I do not have any funds to pay a professional. Also, I did the worksheet, and it shows a negative balance as far as what I could pay. So, with that being said, what would be an okay offer on a 85k + tax debt?