So IRS agents will use some type of selective enforcement procedure to see who gets relief and who gets intimidated, as I am sure no Warren Buffet type will apply for this if they feel they have plenty of excess money and are not paying enough in taxes.
Considering how many millions of dollars - or is that billions of dollars - government employees owe IRS what do you want to bet that they are first in line to receive a Compromise Agreement. It will probably go like this. IRS: You owe $85,000. Government Employee: I only have $8.00. IRS: Fine - that close enough for us. If we had any sort of honest government they would publish the list of all of these delinquents and attach everything they own until it’s paid in full.