Even if you don’t think you have enough money to pay your tax liability, it is crucial that you still file your returns. Timothy S. Hart can help guide you in this situation and will negotiate with the IRS or NYS to try and find a payment plan that may work for you. If the IRS believes you are not financially capable of making any payments at the present time, they will not accept the payment plan and may delay collecting taxes from you until you are in better financial health.