You are more than likely OK ... The new law
that was passed last December only applies to tax debt of 50,000 or more....Because you are still under the IRS statute of limitations
of three years for assessing a tax, you have very possibly timed the well (although it may be a "photo finish") ... meaning that three years is usually when they get serious about sending notices and collection
actions BECAUSE the time is running out on them....(Some say this is done on purposes, to let the interest
and penalties pile up as much as possible before they pull the proverbial trigger)... Starting last January, if you have a federal tax
debt amounting to $50,000 or more, the IRS can get your passport cancelled by sending a message to the State
Dept. to do so. That $50,000 includes penalties and interest....I would get them done, just to stop those penalties and interest for piling up, for one reason, possibly stop any collection efforts that ARE likely just now starting up , AND as a show of good faith.