Reform the current IRS structure private companies can not charge the interest rates and penalties why should the IRS ?

The I.R.S. charges fees for interest and penalties that make it impossible to ever pay them off if you are a struggling middle class business or individual. Why should the interest and penalties be more than what is originally owed? It is time for the administration of the United States to carefully analyze the current system in place and take into consideration the struggling Americans and their current economic situation.