You owe the IRS and cannot pay it all now. That is common. IRC 6159 authorizes installment agreements, and the type you get affects what you must disclose and what you pay.
The guaranteed agreement
IRC 6159(c) requires the IRS to accept an installment agreement for individuals whose income tax liability, not counting interest and penalties, does not exceed $10,000, if other conditions are met, including clean filing and payment history over the prior five years.
Larger balances
Larger balances may qualify for plans with fewer financial disclosure requirements, or may require full financial statements. Choosing the right path before you call the IRS matters.
The collection clock
The 10-year collection period under IRC 6502 is part of every payment plan decision. Read about the collection statute.
Keep it current
Missed payments and new balances can put an agreement in default. Set a payment you can actually keep.
General information only, not legal advice. Reading this page does not create an attorney-client relationship. Laws and IRS procedures change; the sources cited were reviewed on the date shown above.