Currently Not Collectible- What Forms do I need


#1

I have a client who isn’t eligible for OIC, but Canopy assessed that they were indeed eligible for CNC. What are all the forms that I need to submit to the IRS and what letters?


#2

The IRS needs a financial (a 433) in order to make their own determination on a CNC. ACS uses a 433-F, an RO needs a 433-A.

From what it seems you are posting, there is no Revenue Officer on the case…maybe no ACS either.

You would then submit a 433-F with a cover letter to the IRS, using the address off the most recent collection letters, or the address where the taxpayer would file a 1040.

You can also call into PPS 866.860.4259 (Pract. Priority Service) and give the 433-F verbally.