Hello again JA Customer,
As I said earlier, your only possible way to get the amount of taxes reduced would be to submit an OIC. But with an OIC, the IRS looks at your total current financial picture, as well as your future likely earnings potential. If you own a home or a car or any other assets at all, if the value of those assets would pay off your tax debt, they would not reduce the amount of your tax bill.
Even if you had not such assets, the IRS has 10 years time in which to pursue collection of taxes. That being the case, as long as you are working and have an income, it is highly unlikely they would reduce a tax bill of only $5,000, as they would say you had the ability to pay this off within the 10 year period of time they have to collect a debt.
It is very difficult to have an OIC accepted. You must really have no assets at all and no income at all, and not likelihood of having any future income -- at least on a tax bill of $5,000. If you owed $200,000 to the IRS, then it's possible they may agree you could not pay this off in 10 years. But while a tax bill of $5,000 seems significant to you, in the eyes of the IRS this is small compared to some of the huge tax bills other taxpayers owe, and it is not likely they would reduce this amount at all.
I am truly sorry I could not give you a more favorable answer, but it is just highly unlikely they will reduce this debt.
Thank you JA Customer