According to the
IRS taxpayer's
FAQ, if payment of your tax bill will cause an unsupportable
financial burden, you need to call the IRS's
Taxpayer Advocate Program by dialing 1-877-777-4778 (1-877-PRP-IRSU).
They're from the IRS, and they're here to help.
Seriously.
A note about the above: They actually can help. They'll make payment arrangements, commute the ammount owed to a reasonable burden, or come to some other resolution.
Before you call them, though, you should consult with a licensed
CPA and / or a
Tax Lawyer.