In conclusion to our tax resolution series, we review an IRS classification of “Not Currently Collectible” as another option to deal with a tax problem. This is available for taxpayers who do not have the ability to pay any portion of their back taxes. A taxpayer in this situation submits evidence that they are broke, or otherwise unable to pay the IRS. The IRS will then determine whether it agrees with the taxpayer. If the IRS decides the taxpayer is Not Currently Collectible, it must stop all collection efforts until the situation changes.