There is an IRS program called Currently Not Collectible Status. To qualify for that status you do not need to be destitute with no assets and no job. You do need to be in such a position that all or almost all of your disposable income is used each month to simply meet your necessary living expenses. When you request to be placed in Currently Not Collectible status, a complete financial statement must be presented to the IRS, along with supporting documents proving your expenses. Then, if the IRS agrees that you are not in a financial position to make a meaningful Installment Agreement to retire your taxes, they will grant your request. For a period of (usually) two years, no collection activity will be taken against you. After that, the IRS will check your financial status again.