Trying to make a payment arrangement with IRS not able to succeed.

Terry Says

Typically you would use an attorney who specializes in these kinds of dealings with the IRS, or an “enrolled agent.”
You might get some good ideas here at Taxreliefcenter.org.

OR, you could choose to deal directly with the IRS and make an “offer in compromise”.
For details, check in at IRS.gov at this link to get to the correct page.