For some people, you are technically in default: you didn't pay your 2022 taxes or you missed a payment, BUT just didn't get the default notice yet. Others have received the daunting notice. The notice does give you an opportunity to "get back on the agreement" but usually offers you an opportunity of 60 to 90 days to sort your tax problem out.
When Washington Tax Services takes on our client's cases, we're going to use the default notice as an opportunity to re-evaluate what our client qualifies for and, if needed, get the unpaid taxes for 2022 included in the resolution.
Maybe you qualify for an Offer in Compromise or Currently Not Collectible now! Maybe your debts are closing to expiring and this DEFAULT is an opportunity to buy even more time on the Statute of Limitations clocks.