1. Installment agreement and penalty abatement.
2. Offer in Compromise - Doubt as to Collectability.
3. Currently Not Collectible.
4. Bankruptcy - Chapter 7 -- do realize I am not a bankruptcy attorney, and will send you to one in your area to complete this analysis.
5. Bankruptcy -- Chapter 13.
These are the most common ways most back tax issues are addressed. (941 cases are different and need to be analyzed differently.) I look forward to your call. Jay Freeborne, Washington Tax Services.