If it was the actual IRS, they would have said they’d take the baby as a down payment.
thefactor FTTW!
You are more correct than you think. My mom had a client (a low income, recently divorced veteran) who owed past taxes and asked the IRS agent who was in her face about what they would confiscate, “what do you want, my firstborn?”. The IRS agent just said, “We are entitled to take anything we can to cover what you owe.”