The IRS will almost always accept some type of payment plan to pay past due taxes.  In order to arrange a payment plan you must have all of your tax returns filed in addition to not having the cash or the ability to obtain the cash to pay these taxes in full.  The IRS continues to accrue penalties and interest while you are making payments. It is important to make a payment plan that is sufficient so that your balance decreases with each payment.  In order to negotiate a sensible payment plan on your behalf we review your current income and expenses as well as any anticipated future changes.