Full or partial IRS debt forgiveness like an Offer in Compromise, Innocent Spouse Relief, or Penalty Abatement means your liability is reduced from the original owed amount, but you’ll still make payments promised to the IRS.
If you truly can’t afford any payment without landing in financial hardship, you could be considered Currently Not Collectible (CNC), or in an IRS non-collectible status. A non-collectible status means the IRS will suspend collection efforts until you’re able to pay something toward your back taxes. If your financial situation doesn’t improve, however, you may be able to avoid paying your tax debt indefinitely.