Speak with the issuer of your IRA. I do not think that it will be viewed as a hardship for you to take money out in order to pay your IRS debt, but check and find out. In general, a hardship is restricted to payments for medical necessities, down payment on a first-time home purchase, and expenditures for you or a child for higher education. If you take out money from your IRA and it is not defined as a hardship, you will be subject to a 10% penalty and will have to pay income tax on the withdrawal, too.
Your likely best solution is to contact the IRS and have the money you will owe this year added to the payment plan that you are already making. You mentioned that you are currently paying $100 per month. You did not say how much you owe. The IRS usually would allow a $100 monthly payment for a tax debt no greater than $6,000, so I am guessing that your old debt is not more than that. If that is the case, then the new payment they will offer you will not likely be more than $130 per month.
If you have a tax debt that is larger than I assumed and the IRS set you up on a low dollar payment plan because they felt that you could not afford more than the $100 per month payment, then you should speak to a tax professional to review all of your options. If you have a tax debt that the IRS feels you cannot repay, based on an examination of your household income and assets, then the debt can be reduced through an Offer in Compromise.
Whenever a person is in a payment plan with the IRS and adds to the tax debt in another year's filing, the current plan is made null and void. The taxpayer, in this case, can be subject to threats of levy.
If your tax debt is over $10,000 or if you are threatened with a wage garnishment or bank levy, I recommend that you speak with the tax professionals at Freedom Tax Relief.
I hope this information helps you Find. Learn & Save.