Human Side: You need to appeal to the human side of the IRS workers. They're not completely heartless. Let them know that although you attempted to save money to pay for your taxes, you couldn't. You also need to provide reasonable cause for not having the money to pay your taxes. But don't just use any dumb excuse like, "I already spent the money!" Be detailed and use common sense.

Steps To Take: Here's a good option to try if you cannot pay your taxes in full before April 15.

-Send the IRS as much money towards your taxes as you can

-Complete Form 9465 "Installment Agreement Request"

-Staple the form to the front page of your Tax Report

Be Patient: If you are sending your Installment Agreement around Tax Season, it's going to take a while for the IRS to get back to you. If they take longer than 30 days, consider resubmitting the paperwork or hiring a tax professional that can help you in the process.

One More Option: You can extend the amount of time you have to file your tax returns. You'll have to file Form 4868 "Application for Automatic Extension of Time To File U.S. Individual Income Tax Return." But in order to qualify you must:

-Owe less than $10,000 (including interest and penalties)

-Not be a business

-Have no other balances due to the IRS

Early Warning: The IRS gives you ample time to file your Tax Return. So you're not going to have any excuses if you don't pay on time. Follow the steps I've provided if you know you will not be able to pay, and stay out of debt with the IRS.

Now You Have The Smoking Gun...Use it!