McCullum Tax Services

Hardship and currently-not-collectible questions in your area

For a call about tax debt help when an answer is still needed, this page explains hardship and collection delay in plain language for your area. Keep this subject separate from unrelated account questions so the discussion has a clear purpose.

Get help with a tax balance or IRS letter that still needs an answer. Discuss payment options, settlement review, and penalty questions while finding out what information would move the issue forward.

A clear starting point

For someone contacting McCullum Tax Services about tax debt help when an answer is still needed in your area, begin with the tax period, the notice or balance involved, and the question you need answered. Call with the issue that prompted you to look for help and ask which information matters first.

Explain the current financial pressure

A currently-not-collectible discussion concerns whether paying the IRS would leave too little for basic living expenses. Describe current income, necessary expenses, assets, and the account concern as accurately as possible. A website cannot determine the IRS decision for an individual.

Understand what a delay means

A temporary collection delay does not erase a tax debt. Interest and penalties may continue, and the IRS can review the account under its procedures. Ask what information is needed and how the proposed assistance would address the collection question.

Keep hardship work specific

Ask whether the service includes reviewing financial information, responding to a notice, discussing a payment alternative, or another task. Keep copies of documents and communications. Do not send sensitive information through a general website form unless the receiving process is clear.

Questions to ask before proceeding

Ask what assistance covers, what information is needed first, who is responsible for the next communication, and what fees apply. Keep your copy of the notice and any submission confirmation. General website information does not replace the instructions sent for your own account.

Read the current Taxpayer Advocate information about currently-not-collectible status for the controlling instructions.