This is a common situation. For whatever reason, your IRS debt has spiraled out of control.  There seems no possible way to pay it.  You keep dreaming of  a fantastic income year to handle it, and it does not happen.  Each year the debt increases, the IRS Notices and Letters flood the mail box, and IRS tax liens, bank levies and wage garnishments trash any hope of financial recovery. Many Americans do not realize that there are legal provisions to protect the taxpayer who is actually unable to pay his tax debt. Indeed, from an IRS negotiation standpoint, a huge IRS debt that you cannot possibly pay is the Ideal situation to get IRS tax debts cancelled! It is a mistake to apply standard business logic to IRS tax situations.  Setting aside money so you can cut  a deal with the IRS and get them to accept a lower payment is fruitless. They will simply levy your bank account, take the set-asides, and demand the full balance, plus accruing interest. There is special action needed to deal  with the IRS. You either study up and get it, or hire someone who has it to  represent you. If your tax debt seems un-confrontable, contact Torchlight Tax at 1-877-758-7797 for a free consultation.