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You should wait for court approval before making any such payment. You have a collection hold on those amounts if you listed the debts on your petition. There are a few good reasons to wait.
If you just filed, and have not yet been granted a discharge, payments you make might be applied by IRS to old assessments, and you will have to go back to court to get them properly allocated to non-dischargeable years. And pay your attorney more $$ to fix things.
Post-petition liabilities might be eligible for installment agreement or Offer in compromise or even uncollectible status, depending on your situation. Since you were eligible for Chapter 7, your income might make you eligible for one or more of those options to settle.
I would not try to negotiate by yourself with IRS, even post-bankruptcy. Especially if your bankruptcy is not completed.
I hope that sheds some light on your options for resolution. Consider engaging a quality tax professional to assist with the post-bankruptcy liabilities. IRS is unlikely to negotiate with you to settle, and will instead press for payments in their interest.
They typically send collection letters to bankruptcy filers for the non-dischargeable liabilities, which may have prompted your letter. Rest assured you should NOT respond until you get a discharge. When you do, I suggest getting a tax transcript to see that indeed the liabilities you are discharging are indeed so recorded by IRS. Then consult with a tax pro to examine your resolution options.
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