Scripts
F-1. Requesting Currently Not Collectible status
Prepare for an IRS hardship-status call with a sample script explaining inability to pay, necessary expenses and supporting financial information.
Book by Justus D Eapen · The IRS Is Not the End of the World · professional review pendingThis page’s Source Notes and review status2 min read
Review status: book guide, pending professional review. This text has not yet been reviewed by an enrolled agent, CPA, or attorney. It is general education, not advice for your situation. Figures, forms, and thresholds change; verify them on IRS.gov.
Have ready: Form 433-F completed, three months of bank statements, proof of income, proof of the expenses in the actual-cost categories, the Collection Financial Standards figures for your county and household size, a fax number or the ability to upload.
YOU: Good morning. I'm calling about my account for tax year[s] [years]. I'd like to request that my account be placed in currently not collectible status because I'm unable to meet my necessary living expenses. I have a completed Form 433-F in front of me and can fax it to you now.
[Identity verification.]
REP: Walk me through your income.
YOU: My gross monthly income is $[amount], from [source]. [If a spouse's income is in the household and the spouse is not liable:] My spouse's income is $[amount]; my share of household income is [percent].
REP: And your expenses.
YOU: Using the national standard for a household of [number], food and miscellaneous is $[amount]. Out-of-pocket health care, $[amount] [or: actual $[amount], documented]. Housing and utilities, my actual cost is $[amount], which is under the standard for [county]. Vehicle operating, the regional standard, $[amount]. [No ownership cost; the vehicle is paid off.] Health insurance, $[amount]. Current taxes, $[amount]. [Court-ordered payments / child care, $[amount].] Total allowable expenses, $[amount]. That leaves disposable income of [negative $[amount] / zero].
REP: Do you own a home?
YOU: Yes, valued at about $[amount], [with a mortgage balance of $[amount] / with no mortgage]. [If asked whether you can borrow against it:] I applied to [lenders] and was declined for insufficient income. I can fax the denial letters with the 433-F.
REP: [Places account in CNC, or asks for documents first.]
YOU: Thank you. Can you confirm the status has been entered, and the income threshold the account will be reviewed against? [If documents requested:] What is the fax number, and what date do you need them by? Can you note the account that I'm submitting them? [If a levy is in place:] Since the account is in hardship status, I'm also requesting release of the levy on [account/employer] under section 6343. Can you fax the release to [number]?
YOU, before hanging up: So to confirm: the account is being placed in currently not collectible status for [years], [the levy release is being faxed today to [number]], and I'll send the 433-F and supporting documents to [fax] by [date]. May I have your name and ID number, and is there a reference number for this call?