If you cannot pay your tax bill from the IRS, the Internal Revenue Service has a program designed to help those going through a hard time. The program is call Currently Not Collectable or sometimes referred to as a Hardship.
With that great news do not go running off and calling the IRS on your own asking to be put into this program. There are some requirements that must be met before the Service places your tax case in one of these Currently Not Collectable files.
Before the IRS makes decisions on any case the taxpayer must have all their tax returns filed. The IRS will conduct a full compliance check to ensure that all tax returns are current, filed and on the IRS system. Once they have verified this fact they will begin the next step in making the financial decision on whether or not your case should be put into hardship. The IRS will ask you to complete a 433-F  which is the IRS version of a Raton statement. They will also ask you to provide documentation to back up the financial statement to make sure the numbers, bills and figures you have placed on the form are true and correct.
So, how does the IRS place you into Hardship? There are National Standards that the IRS has established in each county, city and municipality in the United States. You can find those standards on our website or go to IRS.gov. If your expenses exceed your income, the IRS can place you in a hardship status. Hardship lasts for about 3 years. Keep in mind if you have other assets that have equity in them, the IRS may consider you liquidating those assets to pay the tax.
It is best to seek the help of a true tax professional to ensure your case can be placed in this status.
One caution. If your case is not a hardship case and you have given the IRS your financial statement,  they now have a road map to do with as they wish. That is the reason former IRS Agents can get you to this goal if you qualify.