If you receive an IRS notice and within 30-days you don't respond, for any reason, they will slap a wage garnishment against you, and your employer has to abide by the order. You will be left with very little to pay your rent, mortgage, or even groceries. You even risk being evicted. The worst thing you can do is to ignore the notice. If you show the IRS that you are trying to do something to resolve your debt, they will not issue a wage garnishment. You'll have to set up some type of payment plan or show them you just don't have the money to pay them. If they agree making payments will cause an undue hardship, you will be considered Currently Not Collectible and then every one or two years they will contact you and ask if your situation has changed and once again you have to prove it hasn't.