Does the IRS accept less than full payment of tax debts?

It all depends upon the financial situation. If their analysis shows that the taxpayer can pay the debt in full, they will make every effort to get it. The IRS has collections powers that go beyond those of commercial debt collectors. Most IRS personnel take their purpose of representing the government’s interests seriously and do not freely write-off balances due unless they can be convinced it’s in the governments best interest.