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An installment agreement with the IRS is the best choice unless you can borrow money at a low interest rate from friends or family. They are currently charging 3% and I don't see it going up dramatically anytime soon considering it hasn't topped 4% since April 2009. Check out Rev. Rul. 2011-32 (most recent) at the following link for more informational and historical rates:,,id=250356,00.html

3 years, 1 month ago on What to Do If You Can't Pay Your Taxes on Time