I am a sole proprietor. A one-person design company. I brought in $36,000/yr and between federal tax self-employment tax state tax, they take $42%. I am in debt to the IRS for $30K. I was on a payment plan for $375/mo. I lost two big clients last year and couldn’t afford the $375. Called them and waited two hours to see if they could lower my payment. The guy listens and says “we can do $372/mo. I said how is that going to help me? And he hung up in a way that didn’t disconnect me but just kept my phone tied up. Called my CPA. He said to make an appt to see them in the local office to meet with a payment program specialist. Made an appointment with said specialist which was two months later (Jan 4). Drove an hour to the office, paid for parking. Waited in the office for over an hour past my appt time. There were 10 or 12 of us waiting and there were two windows open. Finally, it was my turn. Walked up to the window and a 600-lb guy lumbered slowly to the glass window. I explained that I was there for them to help me with my payment plan. He said “I’m not trained in financial payment plans. But I hope I will be in six months.” I asked if anyone else could help me. He said, “My supervisor but she doesn’t work today.”