Back taxes, levy, etc?

You just need to ask them to include your 2007 liability to your Installment Agreement. You should be able to get your payment for around $150 per month. Be sure you pay your 2008 liability when you file by the April 15 deadline. If you owe again, you will default your new agreement. The IRS can also issue a Lock-In Letter that could require your employer to withhold at Single 0. They do this when you owe year after year. The IRS will not go after your mom. Your tax dept could only affect her if you have a joint bank account or own a home together.