What does the IRS mean when it talks about ‘Tax Compliance’

Being in Tax Compliance is a necessary step before you make a deal with the IRS regarding back taxes. What the IRS means by this is that all tax returns that are due have been filed and that estimated tax payments and withholding to cover the current year taxes are being made. The reason for this from the IRS point of view is why waste time making deals if the problem is going to continue to grow.