My understanding is that they are one in the same. The trick is getting it removed from your CBR. I read somewhere on this forum back in October that it's possible to get it done, if you haven't paid it off then you could PFD. Although, I wager it's more likely with a State or Local government than the IRS. However, the post I'm referring to indicated that by escalating with the IRS, you can get it removed. However it means catching the right generous soul.
