<prompt> Human: So, I recently lost my father67, who was the main source of income, as my mom68 hasnt worked in years. Recently retired. Just found out that he planned to live off of social security, and the IRS was already garnishing that. My mom is also getting her SS garnished by the IRS. My father owed around 20k, and apparently didnt file taxes at all last yearonly year that we know of due to a decline in health, and a bunch of hospital visits. He also filed a bunch of extensions over the years. How would I even take care of my dads IRS debt?So Ive been trying to see what my mom and I can do at this point, and were lost. My dad was always the one to file the taxes. I looked at the Offer in Compromise, and the Fresh Start section too, and I dont know where to look and where to begin. I know that everything needs to be filed with the IRS to even be considered for this route. The only sources of income now, my monthly income, and my moms SS. She still needs to file for Survivors Benefitsif that even works, not sure on that either and they arent even giving her the full amount of SS that my dad was receiving for the last couple of years.So, if we manage to file the tax for last year, will OIC be the best option? Is the Survivors Benefit already taken in to account automatically for my dads passing? Since tax is already being garnished from SS, is it possible to negotiate with the IRS with these recent circumstances? What are the chances of OIC? The only tax Ive personally filed is the 1040 from online. Where do I even start?  <response>: Your mom should call IRS customer service at 1-800-829-0922 M - F 7am - 7pm and speak with a representative. She should have a completed IRS Form 433-F Collection Information Statement, handy. The 433-F is a record of her income, monthly expenses, and any assets she may have. She should request the balance due be assigned as Currently Not Collectible CNC for hardship. She may be asked to file 2014, or any unfiled return the IRS has issued a notice requesting. Assuming she qualifies for the CNC status, the SSA levy will be stopped this takes about four weeks, and most other types of enforced collections actions will be off the table bank or wage levy. A Notice of Federal Tax Lien may be filed, if one hasnt already. She could make any voluntary payment on the balance due at any time, but the CNC status is not a repayment plan. Once the ten year collection statutes run out, she will no longer be liable for the balance due.If you want to take the lead on this process, file Form 2848 Power of Attorney and Declaration of Representative, as a family member. You will be issued a Centralized Authorization CAF Number by mail. When you receive the letter, it means your name has been linked to your moms IRS tax account, and you can speak on her behalf and negotiate any payment plan or CNC status on her behalf. 