I have a client who received a notice from the IRS that he owed more than $35,000 taxes. Once I did some research I discovered he did not file his 2002 tax return, so I went ahead and filed it . We have now received a notice that the balance owed is $19,000.00, which is correct. My client can not afford to pay this amount and normally I would file an offer in compromise but the tax levy is outside the 10 year window. What do I?