When a taxpayer has an outstanding tax liability, the IRS will delay enforcement action (such as recording a tax lien or levying on or seizing property) until it has given the taxpayer the chance to voluntarily pay the tax or arrange an alternative way to pay.
Taxpayers may be able to make arrangements with the IRS (such as an installment agreement or an offer in compromise) or establish a delay in collection until the taxpayer's financial condition improves. This guide