The exclusive purpose for the information which is provided from this website is to disseminate information, and not to provide tax advice.
 Over the span of many years I have often been in the unfortunate situation in which I was working with someone who was tasked with solving (or resolving) a problem who honestly believed that “If we just ignore the situation, it will go away!”  This foolhardy logic is obviously  rarely,  if ever, true for almost all of the similar situations in our lives, and it certainly is not true when it involves the payment of our tax liability. “Tax liability” in this context refers not only to income taxes, but sales taxes, payroll taxes, estate taxes, gift taxes, etc.Â
If you have a significant amount of taxes which are owed but for which you do not have the financial resources to pay, consider contacting an attorney/CPA or a CPA who specializes in tax law and who has an extensive experience base in negotiating favorable terms for taxpayers with the Internal Revenue Service.  However, avoid contacting anyone who advertises in any medium in which they offer to negotiate on your behalf to pay just pennies on a dollar for the taxes that you owe. Â
There are also other options which may be available to you for smaller amounts of taxes which are due, but for which you can not pay:
 Tips for Taxpayers Who Can’t Pay Their Taxes on Time
IRS Tax Tip 2012-64
If you owe tax with your federal tax return, but can’t afford to pay it all when you file, the IRS wants you to know your options and help you keep interest and penalties to a minimum.
Here are five tips:
1.  File your return on time and pay as much as you can with the return. These steps will eliminate the late filing penalty, reduce the late payment penalty and cut down on interest charges. For electronic and credit card options for paying see IRS.gov.  You may also mail a check payable to the United States Treasury
2.  Consider obtaining a loan or paying by credit card. The interest rate and fees charged by a bank or credit card company may be lower than interest and penalties imposed by the Internal Revenue Code.
3.  Request an installment payment agreement. You do not need to wait for IRS to send you a bill before requesting a payment agreement. Options for requesting an agreement include:
• Using the Online Payment Agreement application and
• Completing and submitting IRS Form 9465-FS, Installment Agreement Request, with your return. However, the IRS charges a user fee to set up your payment agreement. See www.irs.gov or the installment agreement request form for fee amounts.
4.  Request an extension of time to pay.  For tax year 2011, qualifying individuals may request an extension of time to pay and have the late payment penalty waived as part of the IRS Fresh Start Initiative. To see if you qualify visit www.irs.gov and get form 1127-A, Application for Extension of Time for Payment. But hurry, your application must be filed by April 17, 2012.
5.  If you receive a bill from the IRS, please contact us immediately(http://www.irs.gov or (800) 829-1040)  to discuss these and other payment options. Ignoring the bill will only compound your problem and could lead to IRS collection action.
If you can’t pay in full and on time, the key to minimizing your penalty and interest charges is to pay as much as possible by the tax deadline and the balance as soon as you can. For more information on the IRS collection process go to or see IRSVideos.gov/OweTaxes.