Owe IRS roughly 14K back taxes for years 03 & 04 - because of this, during the years 05-09 IRS retained my refunds which totaled overall roughly 15K. IRS representative won't give me credit for those funds and has instead, because I'm unemployed, has put me on the non-collectible list (penalties and interest continue to accrue) until I am reemployed and can begin a payment plan. What are my options in the face of this obviously unfair situation?