There are several reasons why the I.R.S. might be willing to enter into a settlement agreement with you to pay an amount less than you owe.  Maybe the I.R.S. misinterpreted the law or the law was unclear, maybe they failed to consider all the evidence or you have new evidence that shows you didn't actually owe what they are claiming.  Maybe your financial position has changed so drastically that they now understand it would be impossible for them to collect the full amount you owe within the time allowed by law.  Maybe, under all the particular circumstances of your particular case, they will determine that it is just not in the interest of the government to insist on your payment of the full debt.  Whatever the reason, there are options.  Contact us to discuss if any of these situations might apply to you.