| I strongly suggest that you contact your CPA and if you do not have one, I would advise you to retain a competent CPA who is both experienced in handling IRS audits and is familiar with your particular situation.
It seems that you have not been responding to the IRS tax notices and have not been able to settle your outstanding tax liabilities.
The 30 days notice is very serious and I really recommend that you urgently seek professional advise on this matter and attempt to negotiate a payment plan that you can comfortably maintain. | 
