My mom is 70 years old, retired several years ago, and until February of this year, was employed full time. She was laid off (the owner of the company sold it), and in filing her taxes, she's discovered that she owes $1300 to the federal government. She's living off of SS and unemployment right now, but that is not even allowing ends to meet much less allow her to throw what is about a month and a half of her income to the government. I keep hearing how the IRS is being "lenient" and "sympathetic" to honest taxpayers who owe this year, but I don't know what that entails or how she would go about any sort of forgiveness of debt or setting up an installment plan. I looked through the IRS's website as well as google searching, and haven't really come up with much that provides answers. Does anyone have any idea? She knows she owes it so if her only option is to set up a payment plan, that's fine, but if she can have any part of it "forgiven", that would be ideal. TIA! ETA: I finally found a number on the IRS's website while waiting for this to be posted and passed it along to her. They said the same thing that the first commenter said -- send them in (she's using a website to file), they'll process and send a bill and then she can set up a payment plan after paying $105 to process the plan. Thank you all for your help!