Help! with back taxes and lock in letter.

Im in so deep!! Ive been locked in for 4 ys by IRS, eligible for release, they have me @ zero exmps, filing single. If I dont work OT, I dont bring home enough to get by monthly, I live in NYC. I want to remove lock in, however , should I work out a paymt plan with them before asking for a release and filing for this yr, I put in an extension.

I took a pension loan in 2025, the 1099 shows $21k, ( it was not for the tax liability)

.I owe them $23k,( it was $35k) theyve been ofsetting my refund, I would like a pymnt plan , but Im only eligible for long term(I defaulted on short term), minimum theyll accept – $700 per month, over 3 yrs. I cant afford that, OT is not garaunteed. Should I ask for the release, negotiate a monthly pyment, before I file because the new balance will behigher due to the pension loan? I thought they give you 5 yrs to pay it off? Any help would be appreciated.

Help?!