NON-COLLECTIBLE STATUS

• here will be no effort to collect on the tax.
• Penalties and interest continue to accrue.

• Request at the time of levy release request,
• When dealing with a revenue officer or appeals officer, make the request (be prepared with Form 433)
• File an IA request, asking for a payment of $0.00

type across the face of the IA request, “seeking non-collectible status.”

• Provide Form 433A and attach a short narrative.
• The grounds for non-collectible status are the same as for a levy release; most estabilish that taxpayer has less income than allowed expenses.