WASHINGTON -- Taxpayers seeking compromise with the IRS on big debts are faced with a growing backlog and must wait almost a year before their cases are settled, a new audit found.

The number of unresolved cases at the IRS has tripled from 32,300 in 1997 to 94,900 in 2001, the General Accounting Office reported Wednesday. The average length of time it takes the IRS to complete work on a case is now 312 days; only 32 percent are closed within six months compared with 64 percent five years ago.

Under the program, taxpayers who cannot afford to pay large tax debts can ask to pay a lower amount.