Sabrina, if you owe less than $100,000 and can full-pay over 84 months you can set up a streamlined agreement. If you do so over the computer there is no human being checking on compliance. Her agreement will default the moment she files 2019 with a balance, or if she already filed 2019 and rolled it in, she will default the moment 2020 gets filed with a balance.
That is the issue with taxpayers with small balances. Its the same process as those with large balances but they dont want to pay.
Its annoying. Next time one phone call and they need to make an appointment and pay. Otherwise you wish them the best of luck.