The Fresh Start program is still active does help many taxpayers but not all.  It is designed to help those with smaller amounts owing in delinqueat taxes.  Basically the program provides relief for taxpayers owing less than $25,000 in delinquent taxes.  However, the program has now been expanded to cover dellinquent taxes up to $100,000.  The program provides  a simple way to enter into an Installment Agreement to pay the taxes, penalties and interest in full.  This is called a streamline installment agreeent and it requires a monthly amount that will pay the balance due in full within 72 months.  Also, the taxpayer does not have to submit any of his personal financial information to the IRS for the agremeent to be approved.  Another part of the program is that the IRS will sometimes now agree to withdraw their tax lien if the taxpayer owes less than $25,000.