You can visit the IRS website at irs.gov. If you advise the IRS that you do not have the money available to pay the tax debt, they may suggest an Offer in Compromise. This is a settlement in which the IRS you to make monthly payments or a lump-sum settlement. Submit your own offer.
For information on the additional time up to 120 days, call the IRS toll-free at 1-800-829-1040 (individuals) or 1-800-829-4933 (businesses). If you need to make monthly payments to pay off the debt. You can ask for an Installment Agreement, which sets up a fixed monthly payment. This is a formal agreement with the IRS, and involves an application process and some fees. You should refer to the notice you received for your latest balance due or have it handy and call our toll-free automated phone service for your current payoff amount. If you don’t have your notice, you can call 1-800-829-1040 to find out your current payoff amount.  What to do when you can’t make your IRS installment agreement payment on time. If you are in an Installment Agreement with the IRS and find yourself unable to make your payments, if you act quickly enough, you may be able to get the IRS to reinstate your Installment Agreement.  The IRS is required to agree to an installment plan if your balance due is $10,000 or less and you meet all of the following criteria: 1  For the previous five years you haven't filed late or paid late. 2  All your tax returns are filed. 3  Your monthly installment payments will pay off your balance in 36 months or less. Taxpayers can qualify for a streamlined installment agreement if the balance owing to the IRS is $50,000 or less, and the taxpayer agrees to pay off the balance in 72 months or less. This streamlined installment agreement criteria is part of the IRS's  Fresh Start Program .. Here is a link to the IRS website that will show you how to set up a payment plan: http://www.irs.gov/businesses/small/arti... I believe you do still have to send in as much as you can when you file your return, and then they will let you set up a payment agreement for the remaining balance. Best Answer: file your tax return on time and pay as much as you can call the IRS 1-800-829-1040 or do a payment agreement on-line (irs.gov) or go in a local office you'll pay to set up the agreement and you'll pay interest (8% compounded daily). Source(s): Jeff · 9 years ago. Thumbs up. 1. You owe $50,000 or less in combined tax, penalties and interest, and filed all required returns. You may also qualify for a short term agreement if your balance is under $100,000.  Negotiating a Monthly Payment. If you owe more than $50,000 or can't pay the amount you owe in six years or less, your request for an IA begins with an IRS collector's analyzing your Collection Information Statement on Form 433-A. The collector uses the information on the form to determine the amount you can pay.  To find contact information, you can visit the IRS website at irs.gov. If you advise the IRS that you do not have the money available to pay the tax debt, they may suggest an Offer in Compromise. This is a settlement in which the IRS you to make monthly payments or a lump-sum settlement. Submit your own offer. If the IRS does not respond to you regarding payment arrangements, draft an offer yourself and submit it to the IRS. In doing so, you must decide what arrangements to offer. 
http://taxpayeradvocate.irs.gov/get-help/i-can-t-pay-my-taxes?taxissue=333 https://www.irs.gov/payments https://www.irsmedic.com/2013/01/09/unaffordable-irs-installment-agreement-payments/ http://taxes.about.com/od/taxdebts/qt/irs-installment-agreements.htm https://answers.yahoo.com/question/index?qid=20070327140235AA9K5tP https://www.irs.gov/individuals/online-payment-agreement-application http://www.nolo.com/legal-encyclopedia/irs-installment-payment-plans-29563.html http://www.ehow.com/how_5700440_arrange-payments-irs.html
how do i make payment arrangements to the irs