system
A chat on subreddit /r/wallstreetbets
human
For this scenario they can probably be deemed currently not collectible. This status comes under review every two years. They may make them sell the positions they have now but usually they will only do that if a field agent is assigned. Calling them as soon as you know you can't pay is key and being prepared to discuss the financial situation when the call is made is even more important.
gpt
OP says he has money in stock market.  He just doesn't want to take it out because he's down.   
    
He's collectible, he just doesn't want to pay because he thinks he's too smart to lose money.  
    
The exact guy every IRS worker hates.