There is a little known procedure that I have used with the IRS several times over the years with clients.
If a person files bankruptcy and then challenges the IRS assessment the jurisdiction shifts from Tax Court to Bankruptcy Court which is regional. The IRS attorneys hate it as it takes the case off their turf.
Interesting factoid I hope never to need.
The Irs harrassed me worse than the census bureau.
I kept sending them nice letters asking them to jump into a vault toilet, but they would not leave me alone.
I could not get a restraining order either
Actually, the IRS loves it when a taxpayer files bankruptcy. It closes their case, and the now bankrupt taxpayer is much more limited than before. The only creditor the IRS has to compete with in bankruptcy is the Trustee and the bankrupt’s lawyer. The IRS even gets special redemption rights against priority creditors (like first mortgage holders). Plus, the collection statute of limitations is suspended for the duration of the bankruptcy PLUS six months.