It can be easy to miss a few tax payments because of an unexpected medical expense and suddenly find yourself with major tax debt on top of medical bills. If you have a steady job that will allow you to pay your debt gradually, you could create a monthly payment plan with the IRS. You may have lost your job and have no assets, so it is impossible to pay your tax debt. In these circumstances, you can petition for your accounts to be flagged as Currently Not Collectible, which stops the IRS from collecting any debt from you until you are steadily employed and stable.