In order to fix back taxes, you would seek to contact the relevant tax authorities and create a plan to pay the taxes. If you cannot afford to pay the taxes, then you may want to contact a professional tax advisor who may be able to negotiate a smaller amount to be paid.

Realize that any amount that the IRS would decide to forgive is based upon your assets and your ability to make monthly payments, among other factors.

If you owe back taxes to the IRS, you should ideally communicate either directly or with an "enrolled agent" who is licensed to represent you before the IRS. Although you can interact with the tax authorities without a representative, the settlement process can be complex and challenging, especially if you don't have prior experience.

In any case, you will want to recover and organize any previous records that may help you establish the tax calculations for the period in question. This includes previously filed tax returns for previous tax years, quarterly tax payment receipts, W-2's, expense receipts, and any relevant tax calculation worksheets.

The IRS is empowered to accept less than the full amount of back taxes in cases where you can show that you are unable to pay the full amount of taxes. Although this information is encouraging, be aware that by no means is the IRS required to accept a partial repayment. It may be helpful if you contact an enrolled agent to represent you before the IRS.