The IRS has installment plans available for taxpayers who cannot pay their taxes in full. Generally installment plans for amounts under $25000 are accepted automatically. Be sure to keep up your end of the bargain, though, if you fall behind the IRS will declare the tax as due in full again. You can get more information at http://www.irs.gov/individuals/article/0,,id=14937 3,00.html

You'll still want to file your tax return by April 18, 2010, and remit as much of the balance as you can. There will be a penalty and interest will begin to accrue for any amount not paid by the due date.

You can send in an installment agreement with your return. You can find that form here: http://www.irs.gov/pub/irs-pdf/f9465.pdf

Make sure you file your tax return and pay as much as possible. Then phone the IRS and explain your situation. They will be able to advise you on paths to follow. I would guess an installment plan may be your best option. If you are honest, and phone them, and tale action as soon as possible you are much less likely to get into trouble.

You still need to talk to a tax specialist and file. The IRS offers different methods to help those that can't afford to pay complete amounts. Where you will get into trouble is by doing nothing at all. Penalties and interest can add up fast and the taxman will eventually come knocking on your door. You have heard the saying about the only two things certain in life, haven't you?