Last comment and I am out of this portion of the discussion . . .
That’s just silly. Late is still paid. I prepare between 150 and 250 tax returns every year for the last 10 years. I spend hours on the phone with the IRS every year. I don’t give advice like this lightly. If you have entered into a payment plan and are up to date with your payments you are paying your taxes.
Not everybody who enters a payment plan has done anything at all wrong. You seem to think that payment plans are for those who tried to avoid paying taxes and got caught. That is FAR from accurate. I could give you a dozen examples of other situations but not here.
Over and out . . .