The Internal Revenue Service (IRS) has several programs that offer tax relief for persons who have outstanding back taxes.
One IRS tax relief program is the Installment Agreement which allows people who are financially unable to make the payments to pay their tax debt over time. Monthly payments can be made until the entire tax debt if paid off. There is also an Offer in Compromise (OIC) program which allows taxpayers to settle their tax debt for a lesser amount than what they owe. This program works well for persons with limited means.
There are also situations where the IRS may abate penalties for taxpayers who were unable to pay taxes because of a special hardship. Persons who match this criterion may have their penalties forgiven by the IRS. However, this abatement of interest is very limited and hardly is ever granted.
You are able to apply for an Installment Agreement, penalty abatement or an OIC on your own. However, if you wish for someone to represent you, there are only a few persons that can assist you.
If you are unable to pay your taxes, look at the various programs for one that you can qualify for. Then contact the IRS to see if they can help you.
IRS Tax Relief Programs