Here at Washington Tax -- it's the time of year where we try to get our IRS cases with 2012/2013 balances due to push into 2014. That is when we try to time our "resolution" to include unpaid taxes for 2012 and even 2013 if they aren't paid. What does it come down to? Good timing.
Your licensed tax professional will need to orchestrate and measure where you currently stand with the IRS and figure out the best timing when to submit an Offer in Compromise or some other form of resolution to resolve your back taxes. One thing is for sure: if you owe taxes for 2013 - be sure to get your books together and organized so you can file your 2013 tax return - as soon as you can in 2014! Furthermore, it might also be a good time to figure out: how can we/I be current on our taxes in 2014? What new practices are you going to have to put in place? As 2014 is NOT a year that can owe! Time to create new habits in that regard.