Currently Non Collectible FIRST TIME


#1

Good afternoon.

I am submitting a CNC by filing form 433-A for the first time using Canopy.

I am using the IRS standard Expenses, however on the supplemental schedules at the end of form 433-A, also appear the actual expenses (In comparison with IRS Standard) which in this case are considerably lower than IRS standards. I know that IRS is required to accept Standard is listed, but I do know if the supplemental schedule showing actual expenses might affect somehow the CNC?

Should I omit this supplemental schedule all together before filing, or are these required to be attached? furthermore, is there is any other documentation that must be added with form 433-A

Also, I would like to attached a cover letter that indicates that we are seeking a CNC status based on hardship. Any ideas where can I find such templates?

Thanks,

Leo


#2

In applying the IRS National Standards, many of the categories are the lower of the actual or the Standard:

Food clothing- take the standard
Housing or auto payment- the lower of actual or the standard
auto use-take the standard
health- out of pocket, the HIGHER of actual or the standard

For your cover page, you simply tell the Revenue Officer (if you are using a 433-A, RO’s use those forms, the Service Center and ACS use the form 433-F) “Please review this financial and attached supporting documents. We feel this case is a Financial Hardship (CNC). Please acknowledge and call me at XXXXXXXXX to discuss. If you agree the case should be a hardship, please correspond with myself and the taxpayer accordingly.”

docs needed-it really depends, an RO wants 3 months of everything, ACS sometimes wants some info, not all.

It depends on how much your client owes. Call me to discuss 716.777.1882 or email me marcdombrowskiea@gmail.com