My name is Donna Nious. My mother-in-law Mildred Nious ***-**-****, who is ** years old...

My name is Donna Nious. My mother-in-law Mildred Nious ***-**-****, who is ** years old and became unable to work after Feb **** due to Congestive Heart Failure, COPD and Hypertension along with other medical issues was sent a bill from the IRS stating she owes $**** for receiving payment from her job while in the hospital, rehab and home recovering that was not taxed. The person who filed her taxes for **** set up a payment plan for her of $** per month. Her doctor has deemed her totally disabled and unable to go back to work and she only receives Social Security and cannot afford to make these payments and pay her bills and pay for her heart medication. I wanted to know what forms I need to file to request and apply for "Noncollectable Status" or medical waiver because she is unable to work and unable to pay this amount. I have statement from her doctor, her Social Security Statement and I have a power of attorney form **** notarized stating I am her representative. Please assist as soon as possible because my mother-in-law health is critical. Thanking you in advance.