Dell Financial and MCM

Hi. I have been here before, its been a long time. Things have changed here a little since I was last here. So I am going to ask my question if this isn't where its suppose to go, please redirect it to where it needs to be. thanks.
I have a few 'Dell' accounts. They originated in the year of 2001. I would think by now, they would fall under the statue of limitations. But I think around 2003, I tried working out an agreement with them and started sending them a little money through a debt management program. Dell refused to accept me on the program. so after a few payments, I stopped sending them anything and dropped them from the program. I have wrote letter after letter after letter to Dell Financial. with no response from them. They just continued to pass the accounts from this collection agency to that one. It never stayed with anyone for very long. Three years ago, they sent it to MCM--every month for the past three years, I've gotten letters from MCM on the accounts. These accounts are past the point of the statue of limitations. I believe its 8 years in Tennessee?? I still continue to get them every month. they don't threaten me, just send the same copied letter, offering me a payment plan.
Something new happened last week. I got a form from the IRS on each individual Dell account. It didn't say I had to do anything. But then, the next week, I get another letter from Dell telling me that the accounts and paper work WAS NOT turned over to the IRS so never mind?????? I am confused. what would the IRS have to do with this? Was Dell trying to 'write' my accounts off for tax purposes? and wonder why they stopped? As fas as I know, MCM still have the accounts but I don't know if they actually still belong to Dell or if Dell has sold them off to MCM. This has been going on since 2001--but I know I restarted the clock two years later in 2003 when I tried to make payments. If MCM could have made a move to take me to court by now, wouldn't they have????? thanks much, the silent sister