Is the IRS waiting to hear from her after all of these years?

Yes, Agent Brown, ID 871569784CD1453 has been sitting on pins and needles waiting for this tax return.  

Client has 2020 payroll tax issue. We know -0- due, IRS says $14k.  **bleep**.  Last week or two get a letter, they granted my request for a hearing.  This May in Boston.  I'm in Maryland.  Really?