He must make the payments he has failed to hand over, pay an extra fifth as well, and give it to the priest. The priest shall offer the ram as a sacrifice for the man's sin and he will be forgiven.

为赔偿他对圣物所犯的过失，还应另加五分之一，交给司祭。司祭应用赎过祭的公绵羊为他行赎罪礼，他方可获得罪赦。

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Negotiate with the IRS. If you have very little chance of being able to pay your debt with the IRS, make them an offer in compromise.

FORBES: 5 Things To Do If You Can't Pay Your Income Taxes

Consob also ruled that Lodi must now make a cash offer (it had wanted to pay in shares and bonds), boosting the chances of a rival bid from ABN Amro , a Dutch bank.

ECONOMIST: General Motors and Ford

In the new law, Congress requires that a taxpayer submitting an offer make a nonrefundable 20% deposit of what he proposes to pay.

FORBES: When Congress hunts for revenue, anything goes.