My neighbor is going through a tough time right now with IRS tax debt. He's a single parent of 2 (a widower), so to make ends meet, he has taken some early withdrawals from his 401k. Now the government is coming after him about not paying IRS taxes on those withdrawals, but he's just making ends meet as it is. He cannot afford an IRS wage garnishment. Is there any way the IRS would have a heart and understand his situation, or does he really have to put himself and his children through this IRS wage garnishment?