Especially now, IRS will likely be very slow to contact tax payer. As Bill said - try to pay of the state, they tend to be more aggressive. An installment agreement costs some money to set up. If the taxpayer feels they can pay the amount of in a year or so, have them just start sending money on a regular basis - putting a note on the check "2019 Form 1040 SSN- xxx-xx-xxxx" and mail to the same address as the regular mailing or even better use https://www.irs.gov/payments