First you will call the Service Center. They are difficult to reach by phone. When you do get an answer the answer will be vague. Second, you will deal with the Automated Collection System, these individuals are pressured to have you pay up or else. At some point you will talk to a Revenue Officer. This person is in charge of collecting your tax payment in the shortest amount of time possible. The more experienced the Revenue Officer, the more difficult it is for you to tougher for you to settle your situation.

WILL THE REVENUE OFFICER MAKE A DEAL WITH ME?

The IRS' existence depends on collecting revenue (money). Their job is to collect as much money as possible in the shortest amount of time possible. The IRS knows you are unfamiliar with the system and its methods. The deal that you make by yourself may cause you unnecessary stress in your life. You will not save time or money by representing yourself.