Only an idiot, or someone with very good legal representation goes up against the IRS. They don't fool around. The government needs the money. And, they don't fool around. They have the power to freeze all your accounts, seize your paycheck, and take any other real property you might own. When you go to do this, make sure the legal beagles are all on same leash.
So, to be sure, take any money you might owe, and put it into a separate account, so in case they don't like it, or flag it, you can pay them right away.