Since the motivation behind your request seems to be exploring how tax liability is settled, I can provide more specific guidance if you share a few details.
While Earl struggled to give the government his money, the IRS typically has several tools to collect unpaid taxes: [S1E17] Didn't Pay Taxes
: A monthly fee (usually 0.5% of the unpaid balance) charged for late payments. Since the motivation behind your request seems to
: When Earl is rescued from the tower, he is seen holding an American flag. This is technically a continuity error, as the flag was out of reach on the tower's floor during the scenes where they were stuck. [S1E17] Didn't Pay Taxes