He will eventually be garnished.
The IRS has a process.
They are actually not out to bury people under their debt.
They want to give people the opportunity to square the debt and have several ways to accomplish this.
Paperwork shuffling.
Deferral
Offer in Comprise.
He will pay the debt and the penalties. No one get out of it.
“They want to give people the opportunity to square the debt and have several ways to accomplish this.”
And all the time they are piling on penalties and interest.