There are many reasons why a person can be in debt to the IRS, not merely because they were unable or unwilling to pay their taxes in any given year. Errors, misunderstandings, improper filings, penalties, and more. The key is to make sure you deal with the debt before it gets even worse. The IRS has several programs and agencies that can help you, but if your liability is small, you may be wiser to opt for their installment plan to pay off the debt simply and quickly, without incurring additional complications. However, if your debt is significant, you really should consult a tax attorney to make sure you take advantage of all the options open to you. The IRS would rather have your money than keep you in debt to them. So they are often willing to accept a settlement for less than the total amount of your debt. Be sure you and your attorney have a plan in mind and pursue it, not letting the agent intimidate you out of your rights.