Individuals can resolve their federal tax liabilities using an offer in compromise
This is a settlement agreement between an individual and the IRS, allowing them to pay less than their total tax debt.

What are the criteria for IRS tax relief? - CBS News
The main route to IRS tax relief is via the Offer in Compromise (OIC) program, which enables taxpayers to settle their tax obligations...

How to Resolve Your IRS Tax Obligations - Debt.org
By reducing your tax debt to $50,000 or less, you may become eligible for an IRS installment payment arrangement. If you possess credit cards, especially ...