What does this type of letter mean from the IRS ?

I received a letter from the IRS . Saying that I owe them $1,462.32 for a car that was repossessed over 9 years ago . My taxes were being reviewed from 2009 tax year . Why are they sending me this type of letter ? It said something in the letter about . The dealership canceling the debt against us or something like that . Anyone know anything about this type of thing ?