Should the IRS determine that a taxpayer is unable to pay the liability in a lump sum or through an installment agreement, and has exhausted the search for other payment arrangements, the last option would be to file an offer in compromise. >> more...

If you cannot pay the amount owed the US Government in income taxes, the IRS may allow you to pay any remaining balance over time in monthly installments through an installment agreement.
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There are times, through no fault of your own, you are required to substantiate what you claimed on a past year or current year tax return.
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