It's funny that your congressman quotes the laws to you as on a regular basis the IRS negotiates settlements for only a fraction of the debt owed.

I certainly agree with you especially when I hear the attitude of, we are the government and we will do what we want

Recently, I sent in a business tax payment a few day late and received a letter (form letter of course) stating that tax payments should be made on a timely manner and though they could have imposed a penalty they opted not to do so.

So, it seems to me that there is flexibility, that is if they to opt to use it.