I dealt with one of your misconceptions in my comment #58. Your typical IRS C.I.D. attorney has 30-50 referrals on his or her desk at any given time. He or she will "take" 5-7 of them. Your friggin' "they will threaten me with a criminal prosecution" made-for-TV fantasy simply doesn't happen. The IRS won't come after you in criminal (federal) court unless it knows it has your balls nailed to the wall. It's not worth the (or their) time.
(And it's rapidly not becoming worth the time to explain it to you). This isn't "Judge Judy."
Your friggin’ “they will threaten me with a criminal prosecution” made-for-TV fantasy simply doesn’t happen.
I guess I should take your word for it that they never threaten criminal prosecution to gain a tougher settlement, huh?