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Tag: Currently Not Collectible

Do Assets Disqualify You from Currently Not Collectible Status?

Let’s say you have some assets, but you are not rich. What you have is a smattering of things that are, well, honestly, not worth that much. Maybe it is a house with a mortgage that needs a lot of repairs. Maybe it is a small retirement account that was left over from a prior……

Continue reading Do Assets Disqualify You from Currently Not Collectible Status?
Published August 9, 2025

Settling Unpaid Taxes With Sporadic or Seasonal Income

Sporadic or seasonal income can make it difficult to settle back taxes with the IRS.  For example, if you have a large one-time payment that is not likely to continue, can the IRS consider this in evaluating how much you can pay the IRS?  The court addresses this in Margolis-Sellers v. Commissioner, T.C. Memo. 2019-165……

Continue reading Settling Unpaid Taxes With Sporadic or Seasonal Income
Published December 21, 2019
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