Can I file an offer in compromise to settle trust fund recuperation penalty

< iframe width="480" height="320" src="https://www.youtube.com/embed/rFY0s-zER3A?rel=0" frameborder="0" allowfullscreen > < img design="float: left; margin:0 5px 5px 0;" src="http://taxdr.org/wp-content/uploads/2021/05/zOOBuT.jpg"/ >