I owe a large amount for back federal taxes. I live in California. At the moment, I do not have the money to pay or even make an offer. I am about to receive a lump sum payment from my mother's pension as I am the beneficiary. Is there a way to protect that money from being levied by the government so that I can have an opportunity to make an offer to pay it or a portion of it? I don't want to deposit it into a bank account and find a great portion has been taken. Is it true that if I put an uninterested parties name on the account with mine, the money cannot be levied? I want to pay my debt, but if there is a way for me to pay a lessor amount, of course I would rather do that.