I owe back takes for the years 2009 and 2010 in the amount of almost $17,000. I have been in touch with the IRS and have been placed in currently not collectible (CNC) status. I have been unemployed since February 2012 and have been collecting NYS unemployment insurance. I have been told that I will be going back to work in October of 2012 at which time I will set up a payment plan with the IRS. Can I withdraw my 401k in September due to this financial hardship without facing a financial penalty and without the IRS taking it first?