Some say death and taxes remain item beyonds ones control. Yet in certain circumstances taxes may be negotiated and paid at a steep discount. When a taxpayer presents a plan for the IRS to take a lump sum of money as settlement of the entire tax obligation the IRS calls it an "Offer in Compromise". While anyone can put together an Offer in Compromise, your best bet for having the IRS approve such a plan would be having the assistance of an Offer in Compromise professional. Typically those who put together these plans once worked as agents for the IRS or practice law specializing in debt or taxes.