Options available to individuals with an unpaid tax bill - IRS
An offer in compromise allows individuals to reduce their tax liabilities by settling for an amount less than what is owed. This option may be suitable if the total tax bill can't be covered...

Ways to resolve your IRS tax obligations - CBS News
Another possibility is to negotiate your outstanding tax obligations using an offer in compromise, a program designed for qualifying individuals...

An Offer in Compromise aids certain individuals in resolving tax obligations
For someone who isn't able to meet their entire tax responsibility or who would face financial strain by doing so, applying for an Offer in Compromise could be a consideration.