Currently not Collectible | Flat Fee Tax Debt Help

What is Non-Collectible Status? Currently not Collectible Status

Having a taxpayer declared to be Currently not Collectible can have many positive outcomes. Being placed into Currently not Collectible status is a situation where the taxpayer can demonstrate that paying the IRS constitutes an “economic hardship.” To be placed in non-collectible status the monthly “IRS allowable expenses” must exceed monthly income on Form 433-A or 433-F.

It is important to understand and know what the IRS allows as an expense and how much the IRS allows for each expense. It is also important to understand that this is usually just a temporary solution. By “temporary” we mean that usually Currently not Collectible status runs for 18 to 24 months. The IRS can reassess the individual’s ability to pay at that time.

While in Currently not Collectible status, the time that the IRS has to collect continues to run. What does that mean? As an example, if someone owes a $60,000 tax debt and the IRS has 5 years left to collect the tax debt and furthermore you have been in Currently not Collectible status for 24 months, then only 36 months remains to collect. So, it is possible to run out the clock (Statute of Limitations) on the tax debt. This strategy can be very tricky to maneuver and it would be best to have an experienced tax professional handle this. Be aware, the IRS can take away Currently not Collectible status whenever they wish.

If the IRS has declared a taxpayer to be Currently not Collectible and you owe $10,000 or more, your best bet may be to submit a tax settlement. An Offer in Compromise (also referred to as the ‘Fresh Start Program) are the most advertised and least accepted IRS solution.

It is possible that our tax professionals have you placed into Currently not Collectible status while we put together your Offer in Compromise submission.

Think about it. The IRS has declared that you cannot pay your tax debt. By being Currently not Collectible, the IRS keeps your tax debt alive. An Offer in Compromise settles your tax debt altogether.

Tax Settlement – Offer in Compromise

I am Dave Rosa. It is my duty and responsibility to prove you with an honest and comprehensive evaluation of your IRS problem. Our conversation will take 20 to 30 minutes to complete. I have been providing evaluations for more than 15 years. You will know if the best way to go is to place you in Currently not Collectible status or not.

FLAT FEE TAX SERVICE – 1-866-747-7435


Tax Levy | IRS Seizure | Flat Fee Tax Service

Will The IRS Seize Your Assets or Force the Sale of Them? YES.

Will the IRS take your assets and/or force you to liquidate assets in order to satisfy your IRS back tax debt? YES.

The IRS can, with a few limited exemptions, seize your assets to satisfy your IRS back taxes. Assets can include but is not limited to your wages, paycheck and bank account(s). However, if you have experienced IRS tax relief representation, this should not happen to you unless every other collection alternative resolution has been exhausted or unless you actually desire the IRS to seize a particular asset (for example, if the IRS levies a 401(k) account, the taxpayer does not pay the tax penalty associated with early liquidation of a 401(k) account).


If you do, contact the experienced IRS tax relief team at:


There are a number of factors that come into play when determining the likelihood that the IRS will seize your assets, including, without limitation, the amount of back taxes owed, your ability to pay the taxes back, your previous compliance with tax laws, your level of cooperation with IRS Collections, your relationship with the IRS collection officer, etc.

Before the IRS can seize your assets, the IRS must issue a Final Notice of Intent to Levy to you at least 30 days prior to any seizure. There are some exceptions to this requirement (i.e. collection of tax is in jeopardy, levy is served on a State to collect a Federal tax liability from a State refund, a disqualified employment tax levy, or a Federal Contractor levy is served), but these only apply to a limited number of situations and, for the purpose of this article, will not be discussed. In the vast majority of situations, the Final Notice of Intent to Levy is required prior to levying or seizing assets. The Final Notice comes with YOUR RIGHT TO APPEAL, however, if you do not exercise this right, the IRS may, after 30 days, be able to seize your assets (wages, paycheck, bank accounts, etc.) to pay your IRS back taxes.



When the IRS seizes your assets, it takes physical custody of the asset. The IRS collection action varies depending on the nature of the asset. If the IRS is seizing bank accounts or other liquid accounts, the IRS freezes the accounts by sending the holder of your account a Notice of Levy. It is also important to note that the account is frozen for 21 days, during which time you could argue to have the levy released, and your assets relinquished back to you. If the IRS is seizing personal property, they may hire a moving company to assist them in removing the assets from your possession. If the IRS is seizing real property (real estate), the IRS follows the procedures set forth in Sections 6335 and 6336 of the IRS Code.


The IRS has broad power to seize business assets if your business owes back taxes. After thirty days elapses from the issuance of the Final Notice of Intent to Levy, the IRS can and will levy (seize) bank accounts and accounts receivable. The IRS has to get a court order or magistrate’s order to seize assets located within the business (unless the business consents), but can seize any assets that are on public land without the court order. The IRS can ultimately padlock your business if the tax liability remains unpaid and no resolution is reached.



One tactic that I have seen some IRS Revenue Officers (tax collectors with the badge and handcuffs) utilize is as follows. On occasion, IRS Revenu Officers will make aggressive demands and threaten to seize your property if their demands are not met immediately, even though they have not gone through the prerequisite procedures to enforce their threat. What’s more, they don’t tell you that they haven’t gone through the prerequisite procedures.

In this type of situation, the immediacy of the IRS Revenue Officer’s threat is really little more than a bluff intended to bully taxpayers into making a big and unwanted sacrifice. Should you call their bluff? The answer is absolutely not, unless you are being represented by an experienced tax resolution professional who has the capability of determining that the IRS has yet to follow its requisite procedures, and that the threat is, therefore, hollow—at least for the time being.


If the IRS Revenue Officer’s demands are not met and the Revenue Officer (RO) has yet to follow the required procedures, sooner or later, the Revenue Officer (RO) will likely satisfy the prerequisite procedures for enforcement, and carry through with his or her threat. However, during this time frame, it may be possible to move the case into appeals or to negotiate some kind of alternate arrangement that will save the taxpayer from making the unwanted sacrifice. Thus, it can really pay off to have a professional who knows the IRS collection procedures on your side.


The good news is that there are a variety of different methods that can be utilized to stop the seizure of your assets. Your best bet is to contact the experienced IRS tax relief team at Flat Fee Tax Service, Inc. in the event that you owe back taxes and are unable to promptly full pay the tax debt.


1. Guided by our Christian Values.
2. Fully Accredited by the Better Business Bureau.
3. Maintain an A-Rating with the Better Business Bureau with no client complaints.
4. Experienced IRS tax relief team led by IRS Tax Attorneys.
5. Most IRS levies stopped and released in 1 day.
6. 95% of Flat Fee Tax Service clients have been successful with their Offer in Compromise filings.
7. Very affordable fees. Fees are paid in monthly installments.
8. Flat Fee Tax Service is dependable, thorough and honest.

CALL 1-866-747-7435 for your free consultation.

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IRS Payment Plan | Flat Fee Tax Service

IRS PAYMENT PLANS: Anyone can call the IRS and end up in a very bad payment plan or IRS installment agreement. If you call the IRS and request a payment arrangement, the IRS will dictate to you what the payment plan will be. Most likely, you will accept it because you are frightened, overwhelmed with anxiety and “you just want this to be over”. And that, as they say, “is that”. You are now stuck in an IRS payment arrangement that most likely will fail and you will have more IRS problems in the future. What you don’t know are the following:

1. Is the balance of your IRS Tax Debt accurate?

2. Is your IRS Tax Debt be reduced further?

3. Are you eligible for an IRS Offer in Compromise? Find Out.

4. Can an IRS Penalty Abatement reduce your Tax Debt further do to Reasonable Cause?

5. How close are you to the Statute of Limitations?

6. Can you be declared Currently Uncollectible? Find Out.

These are some of the pertinent questions that need to be answered before you agree to any IRS Installment Agreement.

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Here are a few common questions and answers:

Q. What Happens If I Miss an Installment Payment?

Throughout the term of an installment agreement, your payments must be made on time. If you miss by 1 day, you have defaulted. Failure to make timely payments will default your agreement. A default of your installment agreement will cause the filing of a Notice of Federal Tax Lien and/or an IRS Wage Levy action (IRS Wage Garnishment/IRS Bank Levy). If you agreed to an IRS Payment Agreement that was more than you could really afford, you can expect to fail and default on your IRS payment plan.

Q. Will a Notice of Federal Tax Lien be filed on an Installment Agreement?

The IRS generally may still file a Notice of Federal Tax Lien to secure the government’s interest against other creditors. A notice of federal tax lien (IRS Tax Lien) will be attached to your personal or real property until your final IRS payment is made. The notice filing could have a negative impact on your credit rating. When you call the IRS on your own, while your anxiety level is at an “all-time high,” you are apt to agree to anything the IRS dictates to you, you will not be told that the IRS will also file an IRS Tax Lien after you made the IRS Payment Arrangement. Now you’re thinking that you just took care of your problem. You have an IRS payment plan / IRS installment agreement and everything is just fine. Don’t be surprised if you find out later on (when you want to purchase a home, refinance your house, get a credit card or purchase a car), that you find that you have a Federal IRS Tax Lien on your credit. Once the IRS records an IRS Tax Lien, the chances of having it lifted are remote.

IRS Enforcement

Meeting the Terms of an Installment Agreement

Besides making installment payments on time, the terms of an installment agreement require that all Unfiled Tax Returns required be filed and payments (including any Estimated Tax payments or Federal Tax Deposits) due during the life of the agreement be made timely. If you have Unfiled Tax Returns, FLAT FEE TAX SERVICE will bring you into IRS Compliance and 9 times out 10 filing your Unfiled Tax Returns will reduce your IRS Tax Debt substantially.

Before you enter into any payment plan or installment agreement with the IRS, you should consult a Tax professional experienced in tax resolution.

Factors involved what you should pay back to the IRS include but aren’t limited to:

1. Your gross monthly income.

2. Total household income.

3. Assets.

4. Type of Assets.

5. Expenses.

6. Allowable Expenses.

Flat Fee Tax Service provides a free consultation.

FLAT FEE TAX SERVICE: Good People – Doing Great Work.

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IRS Hardship | IRS Uncollectible | Flat Fee Tax Service

The correct term for “Currently Uncollectible” is Currently not Collectable (IRS Hardship) is a method for delaying payment (possibly eliminating payment) of your IRS Tax Debt. The tax professionals at Flat Fee Tax Service are led by an IRS Tax Attorney. Together, they will work to convince the IRS that you have no way of paying your IRS Tax debt at this time.

We, at Flat Fee Tax Service, as the nationwide leader in stopping an IRS Levy / Tax Levy, usually hear from our clients when they have had a Tax Levy executed by the IRS.

Many of our clients are on Social Security or Social Security Disability (SSDI) and do not have the ability to survive an IRS Levy / Tax Levy and may very well be a candidate to be placed in a status of Currently Uncollectible (IRS Hardship) by the IRS. You do not have to be on Social Security or be on Social Security Disability (SSDI) to be designated as Currently Uncollectible.

The IRS has a complex method of calculating 3 items:

1. Gross Income

2. Allowable Expenses

3. Assets

When you put those 3 items together in the IRS formula, you come up with a taxpayers ability to pay their back tax. Of course, the human element is always a part of this equation. The IRS Revenue Officer handling the Currently Uncollectible petition and the Tax Advocate for the taxpayer play a big part in the decision.

Some of the Allowable Expenses considered for the Currently Uncollectible program are:

a. Food & Clothing

b. Utility

c. Car Payment

d. Car Allowance

c. Medical Expenses (Insurance, prescriptions, etc)

d. Child Support

e. Rent / Mortgage

There are limits on the amounts that the IRS will allow. An experienced Tax Professional will help in the negotiation with the IRS.

The IRS will consider you “currently not collectible” (IRS Hardship) and this status will usually be for a period of one year (twelve months) to 18 months. At the end of the Currently Uncollectible period, you, the taxpayer, will need to show the IRS that your economic situation has not changed. As long as you enjoy the status of Currently Uncollectible with the IRS, you will not be expected to pay any of the IRS tax debt. Your statutory period (IRS Statute of Limitations) does not freeze/stop. The Statute of Limitations continues to decrease as usual.

An important note to being placed in the Currently Uncollectible status by the IRS is this:

If the IRS admits that you cannot pay your back tax, doesn’t it make sense to follow up your Currently Uncollectible status with an Offer in Compromise petition and clean up your back tax once and for all? We believe that if you are Currently Uncollectible that you should continue and clean up your back debt altogether.

You should consult with a Tax Professional. If you would like to speak to us, the team at Flat Fee Tax Service welcomes your call.

Call Flat Fee Tax Service1 – 866 – 747- 7435