What does one do if he cannot afford to pay his income taxes?

I got involved in a conversation with a relative yesterday. He barely makes enough to get by on and has no extra money whatsoever. He was divorced a number of years ago and a lot of credit card debt was one of the issues. It was never paid off by either party.

Yesterday in the mail, he received a 1099-C form stating that a credit card balance of more than $10,000 had been written off and that he now has to pay income tax on that amount. There's no way he can afford to do so.

Does he have any options?