You may qualify for  Currently Not Collectible Status.  To qualify for that status you do not have to be destitute with no assets and no job.  However, you do need to be in such a financial position that all or almost all of your disposable income is used each month to simply meet your necessary living expenses.  You may have some limited assets like a home with a mortgage.  The IRS will generally not require that these assets be converted to cash, especially the home in which you live.  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.  However, interest will still continue to accrue.  After that, the IRS will check your financial status again.