A tax debt is a high priority to resolve. When it comes to unpaid taxes, the IRS will be sure to collect them at some point. Initially, the IRS will send you notices letting you know that they will take your unpaid debt to collections if you do not pay your past due tax assessments. Now that the IRS can take advantage of powerful computers and software, it is rare that someone escapes the IRS’ tax collection system. These programs will match an employer’s reported records with the employees’ reported income tax to see whether an employee failed to file a tax return.If you have past due taxes from previous years, the first thing you should assess is the amount of money that you are financially capable of paying. The amount you owe will typically be listed on the last notice you receive, in addition to any penalties and interest assessed against you. If you have neglected to file a tax return, you will have to file back taxes with the IRS to determine the amount that you owe in addition to any penalties and interest. After determining the amount of money you owe to the IRS, there are a few options for resolving that debt. The options available to you depend on your finances and ability to make payments. The IRS will accept a settlement in some instances, particularly when the debtor’s financial situation does not make it possible for them to provide a lump sum payment, or to pay high monthly payments. It is typically a good idea to consult a tax professional, who can provide you with more guidance specific to your situation.