Instead of receiving a refund for 2016 I received a notice that my refund had been applied to 2007 taxes, which were $21k. I can't pay this amount in full immediately. I tried to apply for an online payment agreement with the IRS, but it says I must call. I have been on hold for upwards of an hour over the past 2 days and still haven't talked to anyone there.

It mentions that you have to have filed the previous 5 years of taxes to apply online, however, I didn't file in 2012, 2013 or 2014.

Each year I used the IRS Interactive Tax Assistant to determine if I was required to file, and each year it said it wasn't required.

Should I just file the old tax forms anyway (I could do it today) while waiting to speak to an actual person? Should I send them in with form 9465, the paper application for payment agreement?

Thanks.