The IRS softens up rules for collecting from distressed taxpayers

You know it's tough economic times when the Internal Revenue Service says it will waive late penalties and negotiate payment plans for struggling taxpayers. But with 10 million people out of work as tax-filing season approaches, the IRS is changing its rules to show that the tax man does indeed feel your pain. Yesterday, it announced new steps it's taking to help financially-stressed taxpayers who make good-faith efforts to pay up. They include: