What happens if you owe the irs two years in a row and can’t pay it?

What happens if you owe the irs two years in a row and can’t pay it? Im on a payment plan already from last year and I already see a shortfall coming again next year. What happens if there is? I read somewhere you can’t add outstanding debt to an existing payment plan but maybe I read that wrong. Would they garnish my wages? Bc I won’t be able to pay everything I’m going to owe I’m 90% sure.
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