- here will be no effort to collect on the tax.
- Penalties and interest continue to accrue.
3 WAYS TO ATTEMPT TO GET NON-COLLECTIBLE STATUS
- 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.