My boyfriend owes $10,000 to the IRS, since 1993, and has been paying approx. $1000/year toward this debt thru his income tax return (they've kept his refunds every year). He called them today (6/28/00) to negotiate a payment plan, but they requested too much a month and refused to discuss other offers. Can they refuse an offer? Should he seek counsel to help him negotiate a fair amount (he can only afford approx. $50/month, in addition to their keeping his end-of-year refund). Would they accept a $2000 or $3000 flat amount thru the "offer in compromise" program, or do they have limits on how much (how little) they will accept? (I would lend him the money since his income is low and he has no bank account). What is meant by the "10-year statute of limitations on collections?" After 10 years of owing, does the debt get wiped out? Can the IRS begin garnishing his wages, even though he made a "good-faith" attempt to negotiate a payment plan?