Ah, no, that's not how it works.
30 years ago, I owed over 500K and I paid a few hundred bucks monthly under their agreed-upon deal until their 10-year collection period expired. They were quite civil about it. They knew their lien had expired and their collection period had expired and that was that.
I'm sorry that you really don't know anything about IRS collections or procedures.
Louis Lerner should probably be in prison for what she and her underlings did to Tea Party 401(c)3 applicants, but that's a separate issue. We taxpayers got to pay 3.5 mill for her abuses.
“I’m sorry that you really don’t know anything about IRS collections or procedures.”
I always pay my taxes on time; never had had any experience with late payments etc.