• First Contact - Tuesday, August 11, 2009
• Power of Attorney (POA) Received - Same day
• POA Faxed to IRS - Immediately
• First IRS Contact - 15 minutes later
• Tax returns previously filed by taxpayer - All Filed
• Tax returns not filed - All Filed
• Tax returns filed by IRS - None
• I prepared no tax returns for this client
• This client had no levy. Her son contacted me after she had received a Notice of Intent to Levy from IRS that gave her 30 days to contact them.
• This client qualified for Currently Non Collectible status.

I was contacted by this lady's son since he was helping her with this IRS problem. She had received a Notice of Intent to Levy from IRS - also known as a 30-Day Letter since it gives the recipient 30 days to contact IRS. If no contact is made, then IRS will begin to levy sources of income - in this case, her Social Security check.

Anne had tax balances going back to 2005. She owed $23,225 for 2005 and $8,150 for 2006 and $550 for 2007 and $1,125 for 2008. She was now single and all but the 2008 balance came from tax returns that she had filed with her husband.

Now that her income was only from Social Security, I was able to show my IRS rep that she had experienced a significant decrease in her income and that she would  be able to pay her future taxes.

My IRS rep agreed with claim that she should qualify for Currently Non Collectible (CNC) status. There was no levy to release, so my IRS rep closed the case as CNC.