In situations where your monthly allowable expenses exceed your monthly income, the IRS may permit  your account to be labeled "currently not collectilbe".  Penalty and interest continue to accrue, and a Federal tax lien may be filed, but the IRS does not pursue any further collection action against you while your account is in this status.  You will receive annual reminder notices and you will have to verify your financial condition periodically, but if you are facing economic difficulty and are able to document it, we can present your information to IRS and request this status on your behalf.