The IRS has an option for taxpayers who owe the IRS but are unable to pay. It’s called the Currently Non-Collectible Status (CNC).
If you can show that by paying your taxes and your necessary living expenses it would cause you financial hardship, you may qualify for a CNC. This may not forgive your tax debt, but it will delay your tax payments until you can afford to pay.
The benefit is, once the CNC status is obtained, the IRS must release any bank levies or wage garnishments and suspend all collection actions.
This service includes the filing of IRS Form 433 (either 433-A, 433-B or 433-F).