In the following independent situations, is it better to make an installment agreement with the IRS, an offer in compromise with the IRS, or ask for an extension of time to pay any taxes owed? a. A taxpayer is unlikely to pay the tax amount they owe. b. Using monthly payments, a taxpayer can afford to pay off the tax owed within 2 years. c. A taxpayer can pay off their tax owed when they sell their boat which is up for sale.