Hi Joan, I feel your pain. My boyfriend, our two children and I just went through what you're going through. It is really hard without seeing exactly where all the money is going to say much. If you have dependents showing where the money is going that goes on an offer in compromise! Every situation is different but in my situation we own nothing and rent a house from my boyfriends mother. My boyfriend was self employed and didn't file taxes like he should have. Thanks to the help of Segal Cohen and Landis out of California we did get accepted for an offer in compromise. It takes a lot of patience and paper work!!! Keep every receipt for everything! From beginning to end it took about two years and almost $4,000.00 to the lawyers who helped us. We paid a settlement of $6,000.00 to the IRS and owed around $125,000. We only make about $40,000 a year and had we had any assets we wouldn't have qualified for that. We have been up to date with our taxes for 4 years now but now are trying to get through the same thing with the State of Ohio which I hear is harder to deal with than the IRS. You just need to find someone who cares to sit down with you and figure out what's what and maybe cut some expenses. $60,000 sounds like a lot but when healthcare is involved I am sure you are not living like kings and queens. Good Luck to you and your family! Keep your heart don't let your family go. It will work out.