Currently Not Collectible Status
The law can protect you from the IRS enforcing collections if you can prove that payment is impossible without delving into basic living expenses. The IRS has no mandate to help anyone in this situation. But NTC can professionally and without personal judgments place you into this program if you qualify. It is surprising who qualifies for this program. But unless you are truly penniless, you need representation to qualify. IRS standards vary from region to region. Divulging personal financial information should be done with our assistance only. We know how to present the case properly, so that you end up with the desired result without giving the world’s most powerful collector information that will help them, and not you.
Currently Not Collectible is a one-year program. But it renews automatically as long as the IRS doesn’t deem it unqualified because they notice a dramatic increase in your income. The program is best used to negate payment of tax debt completely for taxpayers who will later avoid ever paying the debt because it will "fall off" due to the statute of limitations.