Many taxpayers find themselves in this situation at one time or another in their lives. Maybe your financial picture has shifted significantly in the past year, and you did not foresee the consequences the changes would have on your tax bill. Maybe you were diligent about planning, but a hardship such as job loss, illness, or divorce has made it impossible to set aside the funds necessary to pay. Whatever the reason, you find yourself looking at a tax bill that you cannot afford to pay on time. No one wants to be in this situation, but ignoring the problem is the worst thing you can do. The IRS has the power to garnish wages, seize bank accounts, and put liens on your property. If you owe more than you can pay, consider these tips to avoid such drastic and undesirable collection activities.