Offer in compromise
An agreement that lets some people settle an IRS tax debt for less than the full amount, when the IRS agrees it can't expect to collect more.
The IRS looks at your income, expenses and what you own to decide the most it could collect in a reasonable time. You must be current on filing your returns, and there is an application fee, waived for low-income applicants.
Try the IRS pre-qualifier tool before paying anyone to file one for you. A payment plan is usually the simpler fix.
Example
With a lump-sum offer of $2,000, you send 20% with the application: $2,000 × 20% = $400.