Your best option, if you owe less than $50,000 is to set up an installment payment plan agreement.
This is the IRS' general information page on payment plans and installment agreements:
And here's the online application itself:
(They'll be back up after January 7th (doing maintenance right now)
And finally, if you owe more than $50,000 you'll need to mail in the paper form: (94765-FS)
...along with the form 433-F
Hope this helps.
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