During the 1980's, Reagan had the IRS target tip earners in order to increase revenue. I was living in Las Vegas at the time working as a casino dealer. Dealers, waiters, waitresses, cab drivers, etc. were targeted. I got an attorney, Oscar Goodman, and he was able to make a deal for my husband and myself, but we both got out of tip earning jobs ASAP.
I ran into people for decades, including some of my good friends, who were still trying to pay off the IRS. They could not buy homes, because the IRS lien goes on your credit rating. The interest and penalties triple the original tax liability. You cannot declare bankruptcy against the taxes. They can take your wages and confiscate your bank account. There is no recourse.