Paying amount owed with business loss

Couple of questions. I'm at the Smart Review. I owe taxes but I also have a business loss for past two years. Will I be able to apply that toward the amount owed? I'm disabled, retired but trying to build a client base for bookkeeping. Also, is it a real person who does the reviewing? If they feel I could have done something different would I be informed by someone? Thanks in advance.