The value the IRS settles for will depend on the amount of debt. It also varies according to the type of tax relief program you use for repayment. For instance, if you select and qualify for an offer in compromise, you first need to pay a lump sum equal to 20% of your debt. On the other hand, after an installment agreement, the IRS will ask how much you can afford to pay each month.  They may also request you to remit a specific amount monthly by dividing