Can I make partial payments to the IRS while I figure out what to do?

Yes, and making voluntary partial payments is actually a smart strategy while you work on a long-term solution. You can make payments online at IRS.gov/payments using Direct Pay (free, from bank account), debit/credit card (1.85-1.98% fee), or EFTPS (Electronic Federal Tax Payment System). Each payment reduces your balance, which reduces the interest and penalties accruing. Making regular voluntary payments also demonstrates good faith to the IRS, which can help if you later apply for an Offer in Compromise or penalty abatement. Importantly, voluntary payments do NOT constitute a formal installment agreement, so the IRS can still take collection action. However, showing a pattern of consistent payments may cause the IRS to hold off on aggressive enforcement. When making payments, specify the tax year and type (e.g., '2022 Form 1040') so the IRS applies it correctly. If you owe for multiple years, consider paying the most recent year first, as that year typically has the most room for penalty growth.