The IRS would have filed crime charges against you long time ago if that was there intention. If you do not have the funds to pay the back taxes you should inform the IRS about this. The IRS can only seizure 15% of your SSI. If the IRS ask you to sign a extension to your statute of limitations to collect your back taxes, you should refuse. Let the statute of limitations run out. The statue of limitations to collect back taxes is only for 10 years from the date of assessment.