See http://www.irs.gov/taxtopics/tc2.... If you owe less than $25,000, you probably should fill out and submit Form 9465, Request for Installment Agreement, see http://www.irs.gov/pub/irs-pdf/f.... You can make this request online as well, http://www.irs.gov/individuals/a.... If you owe more than $25,000, you will probably have to prthe IRS with a Collection Information Statement, Form 433-A, http://www.irs.gov/pub/irs-pdf/f..., so that the IRS can assess how much you can actually pay.I would also urge you to seek out an enrolled agent or a CPA who specializes in tax matters in your area, he/she can advise you on your best course of action and can represent you before the IRS should that become necessary.