If your client owes $2,700 chances are she is assigned to automated collections. Unless she is a “repeat offender” the IRS should have no issue entering her into a streamlined installment agreement. I would hang up the phone and call back to speak with someone else. That being said it will take some time to do either a streamlined installment agreement or a hardship installment agreement. Based upon the low amount owing, if you take this case and need to claim hardship (or even a streamlined installment agreement), you will most likely be working for very little money.