Well if you can't prove it, your out of luck( they should have a copy of your return... don't forget your state, most of them work off of the IRS returns, so there is anohter chance to find it.). I am pretty sure what your friend did was a "payment in compramise". its very commen, but you have to have the money right then.( 3k out of 16k does not happen... its more like you ow us 15k if you pay 10-12k now we will forget the rest) What ever you do, if you make a arangement with them to pay off what you ow, don't break it.