The Fresh Start program has been expanded.  It was recently expanded to help taxpayers who owe up to $100,000 in delinquent taxes.  They will be able to enter into an Expedited Installment Agreement if they can pay the balance due in 84 months or by the time the collection statute expires, whichever occurs first.  Again this is without having to submit all of their financizal information to the IRS.  For some, submitting financial data to the IRS might result in having to liquidate assets or being forced into a larger monthly payment.  Thus the Expedited Agreement can be very valuable.