BobKamman
Level 15

Past performance is not a guarantee of future results.  I would advise "just pay when you can, each time you receive a notice" if the balance due was $4,500, or $14,500.  But $45,000?  I would advise the client that IRS is not going to garnish or levy in six months, but might record a federal tax lien.  And that may have adverse consequences to his credit history or public reputation.  

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