IRS Collection Alternatives: Currently Not Collectible Status
Internal Revenue Service Collection Alternatives: Currently Not Collectible Condition

Do you owe money to the Internal Revenue Service but can not pay it currently? There are choices available. Go To the Taxpayer Supporter Service Tax Toolkit to learn more on these and also various other choices: http://www.taxpayeradvocate.irs.gov/get-help/currently-not-collectible?taxissue=1153