Jason,
If you do not recall getting a letter one of the following could have occurred:
1. Many people disregard mailings from the IRS because of the appearance of the envelope. OR
2. It was sent to a last known address where you may have lived before. Or
3. YOu simply forgot or did not know what the letter was saying.
Since you do not recall, then the only way you can know is to call the IRS or the offset department and ask them?
Attorney
Licensed Practicing Attorney