Sometimes if the IRS determines the taxpayer owes no money or is due a refund, they just close it as not worth pursuing.
Its their ignoring $5-10mm-plus for years that bothers me. Yet a taxpayer can owe a few thousand and they send a SWAT team after him and his family, and use a sock full of quarters to beat him into a confession. His home, job, savings and family are destroyed, and he’ living in a refrigerator crate in a vacant lot somewhere. The Dept of INJustice & IRS strike again.