There may come a time when you are unable to fully pay the IRS the money that you owe them. There can be any number of circumstances that could lead to this. What is important to know is that the IRS understands that there may come such a time where you are unable to pay them. If this is the case, the IRS will work with you to work out a payment plan that works for you and will even defer payment if need be until you are in a position where you can begin to pay them. Just make sure that you reach out to them. The IRS does not magically know your situation. Unless you tell them that you need help, they are going to assume that you are avoiding paying your taxes.