Recent Cases 2013
See below copies of case closure letters received so far this year on behalf of my clients. Not apparent in these closure letters is the effect of the statute of limitations for collections. For the IRS this statute is generally ten years from the date of the tax assessment, i.e., the date IRS entered the balance due on their books. I frequently utilize this rule to secure agreements wherein my clients either pay nothing, in Currently Not Collectible closures, or pay only part of what they owe in Partial Pay Installment Agreements, due to the statute of limitations for collections expiring. When this happens the remaining balance due including all interest and penalties is discharged, and all liens are released. This strategy is applicable to nearly all of the Currently Not Collectible found below, and to most of the Installment Agreement letters as well.