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Depending on your existing financial situation, the IRS has a couple of options that may work. Offer in Compromise is great, especially if you owe a lot and don't have a whole lot of resources and if your situation puts you in uncollectable status. They also have a Penalty Abatement plan you can ask/apply for (not really advertised) that reduces a great amount of what is owed for failure to file/pay penalties. Ask for EVERYTHING.