The former Commish may say that but, I have a client who recently received a collection agency letter the day before he got the notice from the IRS. In addition, he never received any collection letters from IRS. This is a 2016 return that was prepared to include an electronic withdrawal when efiled on time.
I called the IRS and was told that the only notice they have on record was sent two months after the return was accepted to inform the taxpayer that the account number for payment was incorrect. They didn't send any demand for payment letters.
Strange, I know, but it happened.