Being in Tax Compliance is a necessary step before you make a deal with the IRS regarding back taxes. What the IRS means by this is that all tax returns that are due have been filed and that estimated tax payments and withholding to cover the current year taxes are being made. The reason for this from the IRS point of view is why waste time making deals if the problem is going to continue to grow.
What to do If YOU OWE the IRS Money
Discusses the basics of understanding the IRS Collection Goals and your options in making a deal with them.