In general, yes. The IRS offers a payment plan (interest accrues but the penalties stop, if you maintain your payments). The IRS sometimes accepts partial payment (offer in compromise) but they only allow that if you are willing to pay the compromise amount as a lump sum. You can try and negotiate these things yourself, but depending on the amount, you may want to hire a tax professional. I would not use a service that advertises on social media, I would look for a CPA or enrolled agent in your local area.