{"id":6730,"date":"2023-10-03T19:18:31","date_gmt":"2023-10-03T19:18:31","guid":{"rendered":"https:\/\/guardiantaxlaw.com\/?p=6730"},"modified":"2026-09-18T08:05:55","modified_gmt":"2026-09-18T08:05:55","slug":"irs-debt-forgiveness","status":"publish","type":"post","link":"https:\/\/guardiantaxlaw.com\/es\/irs-debt-forgiveness\/","title":{"rendered":"Condonaci\u00f3n de la deuda del IRS"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"6730\" class=\"elementor elementor-6730\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8731313 e-flex e-con-boxed e-con e-parent\" data-id=\"8731313\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b615ffe elementor-widget elementor-widget-text-editor\" data-id=\"b615ffe\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p class=\"p1\">What is IRS Debt Forgiveness? IRS debt forgiveness refers to official federal programs, such as an Offer in Compromise (OIC), Currently Not Collectible (CNC) status, or Penalty Abatement, that allow eligible taxpayers to settle their unpaid tax liabilities for less than the full amount owed or pause IRS collection actions due to financial hardship.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0cff4be elementor-widget elementor-widget-text-editor\" data-id=\"0cff4be\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p class=\"p2\">Are you feeling the weight of IRS tax debt crushing your financial well-being? You\u2019re not alone. Dealing with tax debt can be an overwhelming and stressful experience, but there\u2019s a glimmer of hope: IRS debt forgiveness.<br \/><br \/><\/p>\n<p><img fetchpriority=\"high\" decoding=\"async\" class=\"size-medium wp-image-11371 alignright\" src=\"https:\/\/guardiantaxlaw.com\/wp-content\/uploads\/2026\/09\/debt-original-300x200.jpg\" alt=\"\" width=\"300\" height=\"200\" srcset=\"https:\/\/guardiantaxlaw.com\/wp-content\/uploads\/2026\/09\/debt-original-300x200.jpg 300w, https:\/\/guardiantaxlaw.com\/wp-content\/uploads\/2026\/09\/debt-original-1024x683.jpg 1024w, https:\/\/guardiantaxlaw.com\/wp-content\/uploads\/2026\/09\/debt-original-768x512.jpg 768w, https:\/\/guardiantaxlaw.com\/wp-content\/uploads\/2026\/09\/debt-original-1536x1025.jpg 1536w, https:\/\/guardiantaxlaw.com\/wp-content\/uploads\/2026\/09\/debt-original-2048x1366.jpg 2048w, https:\/\/guardiantaxlaw.com\/wp-content\/uploads\/2026\/09\/debt-original-18x12.jpg 18w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/><\/p>\n<p class=\"p2\"><br \/>This blog post aims to shed light on the often misunderstood world of IRS debt forgiveness programs, providing you with the knowledge and tools necessary to take control of your financial future.<\/p>\n<p class=\"p2\"><br \/><br \/>Whether you\u2019re an individual taxpayer struggling to make ends meet or a business owner grappling with tax liabilities, understanding the options available to you can make all the difference.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-27aa334 elementor-toc--minimized-on-tablet elementor-widget elementor-widget-table-of-contents\" data-id=\"27aa334\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;exclude_headings_by_selector&quot;:[],&quot;no_headings_message&quot;:&quot;No headings were found on this page.&quot;,&quot;headings_by_tags&quot;:[&quot;h2&quot;,&quot;h3&quot;,&quot;h4&quot;,&quot;h5&quot;,&quot;h6&quot;],&quot;marker_view&quot;:&quot;numbers&quot;,&quot;minimize_box&quot;:&quot;yes&quot;,&quot;minimized_on&quot;:&quot;tablet&quot;,&quot;hierarchical_view&quot;:&quot;yes&quot;,&quot;min_height&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;min_height_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;min_height_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\" data-widget_type=\"table-of-contents.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-toc__header\">\n\t\t\t\t\t\t<h4 class=\"elementor-toc__header-title\">\n\t\t\t\tTable of Contents\t\t\t<\/h4>\n\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-toc__toggle-button elementor-toc__toggle-button--expand\" role=\"button\" tabindex=\"0\" aria-controls=\"elementor-toc__27aa334\" aria-expanded=\"true\" aria-label=\"Open table of contents\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-down\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\"><\/path><\/svg><\/div>\n\t\t\t\t<div class=\"elementor-toc__toggle-button elementor-toc__toggle-button--collapse\" role=\"button\" tabindex=\"0\" aria-controls=\"elementor-toc__27aa334\" aria-expanded=\"true\" aria-label=\"Close table of contents\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-up\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M240.971 130.524l194.343 194.343c9.373 9.373 9.373 24.569 0 33.941l-22.667 22.667c-9.357 9.357-24.522 9.375-33.901.04L224 227.495 69.255 381.516c-9.379 9.335-24.544 9.317-33.901-.04l-22.667-22.667c-9.373-9.373-9.373-24.569 0-33.941L207.03 130.525c9.372-9.373 24.568-9.373 33.941-.001z\"><\/path><\/svg><\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<div id=\"elementor-toc__27aa334\" class=\"elementor-toc__body\">\n\t\t\t<div class=\"elementor-toc__spinner-container\">\n\t\t\t\t<svg class=\"elementor-toc__spinner eicon-animation-spin e-font-icon-svg e-eicon-loading\" aria-hidden=\"true\" viewBox=\"0 0 1000 1000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M500 975V858C696 858 858 696 858 500S696 142 500 142 142 304 142 500H25C25 237 238 25 500 25S975 237 975 500 763 975 500 975Z\"><\/path><\/svg>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d938e5e elementor-widget elementor-widget-text-editor\" data-id=\"d938e5e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h2><span style=\"font-weight: 400;\">Understanding IRS Debt Forgiveness Programs<\/span><\/h2>\n<p><span style=\"font-weight: 400;\">To qualify for an IRS forgiveness program, you must be current on filings. The IRS uses your \u2018Reasonable Collection Potential\u2019 to determine if you qualify for a settlement.<\/span><\/p>\n<h2><span style=\"font-weight: 400;\"><br \/>Types of IRS Debt Forgiveness Programs<\/span><\/h2>\n<p><span style=\"font-weight: 400;\">There are a few different IRS Debt Forgiveness Programs. Let\u2019s review each one in detail.<\/span><\/p>\n<h4><span style=\"font-weight: 400;\"><br \/>Offer in Compromise (OIC)<\/span><\/h4>\n<p><b><br \/>What is an Offer In Compromise (OIC)?<\/b><b><br \/><\/b><span style=\"font-weight: 400;\">An <a href=\"https:\/\/guardiantaxlaw.com\/what-is-an-offer-in-compromise\/\">Offer In Compromise<\/a> is an attempt to settle a debt for less than the total debt owed. Doing an OIC or settlement can save you thousands of dollars and stop all collections.<\/span><\/p>\n<p><span style=\"font-weight: 400;\"><br \/>Many States also have OIC programs. Some of these programs are very difficult to qualify for while other states accept offers regularly. I will focus on the IRS Offer program in this article.<\/span><\/p>\n<p><b><br \/>How do I qualify for an OIC?<\/b><\/p>\n<p><span style=\"font-weight: 400;\">Before submitting an OIC your case must be ready to submit an Offer. You must be compliant with your tax obligations or duties. There are two (2) parts to compliance.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">First, is Filing Compliance: you need to have filed all required tax returns for the last six (6) years. <\/span><\/span>For 2026, single filers under 65 must file if gross income meets or exceeds the standard deduction of $16,100 ($32,200 for married filing jointly).<\/li>\n<\/ul>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Second is Payment Compliance: you must be current on the tax payments for the current tax year. Offers are for past debts, not future debts. If the IRS thinks you will owe when you file your next tax return your Offer will NOT be even considered. Changing your withholding or paying Estimated Tax Payments is key to being \u2018Payment Compliant\u2019.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\"><br \/>All balances must be finalized with the IRS. This includes Audits, Appeals, Exams.<\/span><\/p>\n<p><span style=\"font-weight: 400;\"><br \/>To Qualify for an Offer your financial picture needs to match what they are looking for. There are two main parts to any Financial Analysis:<\/span><\/p>\n<ol>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Assets: the value of your Assets will be added together, and the value included in your offer amount. You can often still qualify if you have assets. <\/span><a href=\"https:\/\/guardiantaxlaw.com\/contact\/\"><span style=\"font-weight: 400;\">Contact a tax professional <\/span><\/a><span style=\"font-weight: 400;\">to see how.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Future Income: the IRS takes your monthly gross income and subtracts \u2018allowable\u2019 expenses to determine how much income you have available to put towards paying your back taxes owed.<\/span><\/li>\n<\/ol>\n<p><span style=\"font-weight: 400;\"><br \/>This number is then multiplied by 12 or 24, depending on the type of Offer you submit.<\/span><\/p>\n<p><span style=\"font-weight: 400;\"><br \/>WARNING : this number also needs to be multiplied also by the months remaining before your tax debts expire! This can be up to 10 years.<\/span><\/p>\n<p><b><br \/>How do I figure out how much to offer to the IRS?<\/b><\/p>\n<p><span style=\"font-weight: 400;\"><br \/>There are different kinds of Offers. You cannot offer $0.00, but you can offer as low as $1.00 if it matches your financial analysis.<\/span><\/p>\n<p><span style=\"font-weight: 400;\"><br \/>Lump Sum Offer: Asset Value + (future income x 12) = Offer Amount.<\/span><\/p>\n<p><span style=\"font-weight: 400;\"><br \/>This Offer needs to be paid within 5 months from when your Offer is accepted. 20% needs to be paid with a filing fee of $205.00 unless you have a fee waiger.<\/span><\/p>\n<p><span style=\"font-weight: 400;\"><br \/>Deferred Payment Offer: Asset Value + (future income x 24) = Offer Amount.<\/span><\/p>\n<p><span style=\"font-weight: 400;\"><br \/>The 24 payments need to start as soon as you file your Offer. If you miss a payment it can default your Offer process but it can give you more time to pay.<\/span><\/p>\n<p><b><br \/><br \/>What do I need to submit with my OIC?<\/b><\/p>\n<p><span style=\"font-weight: 400;\">There are two forms that need to be prepared, the 433-a (OIC) and Form 656. These forms need to be sent with original signatures. If you don\u2019t qualify for a fee waiver 2 fees must also be paid: $205.00 filing fee and the initial fee (20% of Offer for lump sum or first of 24 payments for a Deferred Payment OIC).<\/span><\/p>\n<p><b><br \/><br \/>What documents need to be sent with my Offer?<\/b><\/p>\n<p><span style=\"font-weight: 400;\">What is required depends on the income and expenses of your case. If your income is consistent with your last filed tax return you often do not need to prove your income.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Bank Statements<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Vehicle Loan Statements<\/span><\/li>\n<\/ul>\n<h4><span style=\"font-weight: 400;\"><br \/><br \/>Abatement of Penalties\u00a0<\/span><\/h4>\n<p><span style=\"font-weight: 400;\">Aside from the IRS Offer In Compromise taxpayers can request an Abatement of Penalties and accompanying interest. There are two types of <a href=\"https:\/\/guardiantaxlaw.com\/irs-penalty-abatement\/\">penalty abatement<\/a> available to taxpayers with the IRS.<br \/><br \/><\/span><\/p>\n<p><b>1<\/b><b>st<\/b><b> time Penalty Abatement.<\/b><\/p>\n<p><span style=\"font-weight: 400;\">This can be requested verbally over the phone when dealing with the IRS.\u00a0 A 1<\/span><span style=\"font-weight: 400;\">st<\/span><span style=\"font-weight: 400;\"> time Abatement can remove some of the penalties and interest for a given tax year if the taxpayer did not have any penalties or interest on the three (3) prior tax returns.<\/span><\/p>\n<p><span style=\"font-weight: 400;\"><br \/><\/span><span style=\"font-weight: 400;\">Example: Tony owes $20,000.00 for 2020. He also owes $4,000.00 in 2016. He paid his taxes on time for 2017 \u2013 2019. Because he didn\u2019t have any issues in the prior three (3) years before 2020 he should qualify for a 1<\/span><span style=\"font-weight: 400;\">st<\/span><span style=\"font-weight: 400;\"> time Penalty Abatement for 2020.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\"><br \/><\/span><span style=\"font-weight: 400;\">Tip: You can request a 1<\/span><span style=\"font-weight: 400;\">st<\/span><span style=\"font-weight: 400;\"> time Penalty Abatement for multiple years as 2016 might also qualify if Tony didn\u2019t have any penalties or interest in tax years 2013 \u2013 2015. You might have to make a separate call for each abatement request though.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The penalties and interest that can be abated are limited to the following:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Failure to file timely<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Failure to pay timely<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Failure to Deposit (into the correct account)<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">More information on interest accrued from these penalties here: <\/span><a href=\"https:\/\/www.irs.gov\/payments\/penalty-relief-due-to-first-time-abate-or-other-administrative-waiver\"><span style=\"font-weight: 400;\">https:\/\/www.irs.gov\/payments\/penalty-relief-due-to-first-time-abate-or-other-administrative-waiver<\/span><\/a><br \/><br \/><\/p>\n<p><b>843 Penalty Abatement.<\/b><\/p>\n<p><span style=\"font-weight: 400;\">This Penalty Abatement request requires a lot more effort and time than a 1<\/span><span style=\"font-weight: 400;\">st<\/span><span style=\"font-weight: 400;\"> time Penalty Abatement. This is a written request that should be submitted with a completed form 843 for each year you are requesting an abatement. You should also submit written statements by the taxpayer\/attorney, and any other documentation to substantiate what the claims of the taxpayer.<br \/><br \/><\/span><\/p>\n<p><span style=\"font-weight: 400;\">This process can take 9 to 18 months on average and needs to be tracked and followed up on to make sure the Abatement request is fully considered.<\/span><\/p>\n<p><span style=\"font-weight: 400;\"><br \/>Reasonable Cause is needed: The IRS only abates penalties and interest if there is reasonable cause for the taxpayer not filing their tax returns, or paying them, or making a mistake.<br \/><br \/><\/span><\/p>\n<p><span style=\"font-weight: 400;\">Reasonable cause is the heart of an 843 abatement. This needs to be severe enough that a normal person could not have been expected to handle their normal tax obligations.<br \/><br \/><\/span><\/p>\n<p><span style=\"font-weight: 400;\">Examples: Death of a close family member, severe physical or mental illness, fraud committed by a financial advisor\/CPA or tax preparer such that the taxpayer did not know of the issue, some sort of incapacity, etc. This is very fact specific and depends on the facts and proof that can be provided in each case.<br \/><br \/><\/span><\/p>\n<p><span style=\"font-weight: 400;\">Documentation of Reasonable Cause: is usually what makes or breaks a case. I have seen someone with a brain injury not qualify as they could not provide the doctor\u2019s information about the disability.<\/span><\/p>\n<p><span style=\"font-weight: 400;\"><br \/>Penalty abatements vary widely with the states. Some states will abate some penalties while many offer zero abatements.<br \/><br \/><\/span><\/p>\n<h3><span style=\"font-weight: 400;\">Innocent Spouse Relief<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">This can be requested by a married person that filed jointly with their spouse but in most cases had no reason to know about income obtained by the spouse.<br \/><br \/><\/span><\/p>\n<p><span style=\"font-weight: 400;\">If the Innocent spouse didn\u2019t know, or have reason to know about a side business, illicit activity or that their spouse had a lot more income than they disclosed on their taxes, the innocent spouse can get those taxes forgiven under their tax account.<br \/><br \/><\/span><\/p>\n<p><span style=\"font-weight: 400;\">The Purpose of Innocent Spouse is to protect spouses who had<\/span><b> no reasonable way <\/b><span style=\"font-weight: 400;\">to know their spouse had more income than they reported on their tax return.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Situations where Innocent Spouse consideration is NOT given:\u00a0<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Divorce (except for victims of domestic violence),\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">where the innocent spouse saw and enjoyed the unreported wealth regardless of whether they knew the income was reported or not.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">If the case is not in a Community Property state.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Even if the spouse earned all of the income in the year- see c. ii.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">If an Offer In Compromise or settlement in tax court has been offered.<br \/><br \/><\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">In Conclusion, the easiest way to remove penalties and interest is 1rst Time Penalty Abatement<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The 843 Abatement process<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Innocent Spouse Relief<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">In practice it is often easier to just do an Offer In Compromise if the taxpayers qualify than to do an 843 Abatement or Innocent Spouse Relief.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">A good Tax Professional will review all of your options with you and plan out the most reasonable and cost- effective way to address or eliminate your tax debts and give you Peace of Mind.<br \/><br \/><br \/><\/span><\/p>\n<h3><span style=\"font-weight: 400;\">Currently Not Collectible (CNC) Status<\/span><\/h3>\n<p><b>What can I do if I just don\u2019t have the money to pay my taxes owed?<\/b><\/p>\n<p><span style=\"font-weight: 400;\">When someone is in financial difficulty and cannot afford to pay their tax debts the IRS and many states offer what is known as a Currently Not Collectible Status (IRS) or Hardship Status.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">When a taxpayer is put into a Hardship Status they do not have to pay any monthly payments for 2 years (IRS) or less depending on the state. They will not have to worry about bank levies, <a href=\"https:\/\/guardiantaxlaw.com\/notice-of-intent-to-levy\/\">wage garnishments<\/a> or seizures as long as they stay in this status.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">As long as a taxpayer still qualifies, their account can be put right back into the Hardship Status after the period ends until the debt expires or becomes unenforceable (states).<br \/><br \/><br \/><\/span><\/p>\n<p><b>Does Tax Debt expire?<\/b><\/p>\n<p><span style=\"font-weight: 400;\">Almost all tax debts expire or become unenforceable. The IRS has roughly ten (10) years from when a debt is assessed to collect. After that time passes the debt expires and cannot be enforced anymore. Most state tax debt becomes unenforceable after 20 years, but this varies by state.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Understanding when tax debt becomes unenforceable is very helpful in planning and getting into a Hardship status protects taxpayers while the clock runs out on tax debt!<br \/><br \/><br \/><\/span><\/p>\n<p><b>How do I qualify for a Hardship Status?<\/b><\/p>\n<p><span style=\"font-weight: 400;\">The IRS\/States look at available assets and Income v. Expenses to determine if a taxpayer can afford to pay their tax debt in their current situation. Negotiating with the Government to show you meet their criteria by following their process and forms is how you qualify. This can be done over the phone or by submitting the right paperwork.<br \/><br \/><br \/><\/span><\/p>\n<p><b>Do I have to be broke to qualify for a Hardship Status?<\/b><\/p>\n<p><span style=\"font-weight: 400;\">Absolutely not! We put people into Hardship Statuses that have equity in homes, retirement accounts, rentals, own businesses, etc. What makes the difference is knowing what your rights and options are as a taxpayer and how to protect your income and assets. We have protected plenty of taxpayers earning over $10,000.00 a month by putting them in a Hardship Status.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Using the Hardship Status for taxpayers can really help people out. Young families trying to get established and just need time to get on their feet before making payments, retirees that are on fixed incomes and will not be able to pay their back taxes, people that have fallen on hard times. We have helped people from homeless individuals to struggling business owners get the relief they need.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">A Hardship Status might be the best option for you. It is just one of a few options to protect Taxpayers assets and income and give them peace of mind in dealing with Taxes.<br \/><br \/><br \/><\/span><\/p>\n<h3><span style=\"font-weight: 400;\">Bankruptcy<\/span><\/h3>\n<p><b>Is Bankruptcy a good option to get rid of tax debts?<\/b><\/p>\n<p><span style=\"font-weight: 400;\">Bankruptcy laws started in 1800 and additional laws were passed in 1841 and 1867. Abraham Lincoln famously filed for bankruptcy in 1833. The idea behind bankruptcy laws was to encourage people to invest, create new businesses and take reasonable risks.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Bankruptcy laws and practice can vary by state and bankruptcy district. If you are considering filing for bankruptcy, you should always contact a local bankruptcy attorney to discuss your rights and options.<br \/><br \/><br \/><\/span><\/p>\n<p><b>What do I need to know before filing for Bankruptcy<\/b><\/p>\n<p><span style=\"font-weight: 400;\">Filing for Bankruptcy can eliminate (discharge) debts and give you a new start. It does hurt your credit for at least 8 years but as individuals can recover from a bankruptcy in a matter of years if they can get on solid financial footing.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Bankruptcy can eliminate many types of debts including taxes, the general rule being that if the tax debt was assessed at least three years ago they can be included in a bankruptcy. If you have unfilled returns that will have balances these will not be dischargeable in a bankruptcy unless you wait until they are old enough.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">To qualify for bankruptcy, you normally must have filed your last three (3) tax returns. That means if you have unfilled personal or business returns you should get those returns filed as part of preparing to file for bankruptcy.<br \/><br \/><br \/><\/span><\/p>\n<p><b>Should I deal directly with the IRS instead of filing for Bankrutpcy?<\/b><\/p>\n<p><span style=\"font-weight: 400;\">You need to ask yourself who is coming after you the fastest and can you include all of your tax debt in a bankruptcy? It makes more sense to file for bankruptcy if you have other kinds of debt with higher balances than your IRS tax debt. If you are going to file for bankruptcy anyway, it usually makes sense to include your tax debts in the bankruptcy.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">If you owe mostly tax debt, and want to preserve your credit, you might want to work with a tax professional to resolve your IRS tax debts. An Offer In Compromise, Hardship Status or Installment Agreement can help improve your credit or buy you time to deal with the debt itself.<br \/><br \/><br \/><\/span><\/p>\n<p><b>Who should I talk to if considering hiring a Bankruptcy Attorney or a Tax Attorney?<\/b><\/p>\n<p><span style=\"font-weight: 400;\">I would talk to both. Each profession has their experience and they don\u2019t cross over very often. A good Tax Professional should encourage you to explore all of your options before hiring you as a client if you are considering a bankruptcy. Good Bankruptcy attorneys should do the same.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">In summary, get Informed. Get good advice before taking action. It is important to move quickly if the IRS is coming after as well but it should not take long to get consultations (usually free) with a Bankruptcy attorney and Tax attorney. The best ones work hand in hand with each other and refer clients back and forth so they can be fully informed and make the best decisions for their unique situation.<br \/><br \/><br \/><\/span><\/p>\n<p><img decoding=\"async\" class=\" wp-image-6828 aligncenter\" src=\"https:\/\/guardiantaxlaw.com\/wp-content\/uploads\/2023\/10\/irs_debt_3-300x200.jpg\" alt=\"\" width=\"335\" height=\"223\" srcset=\"https:\/\/guardiantaxlaw.com\/wp-content\/uploads\/2023\/10\/irs_debt_3-300x200.jpg 300w, https:\/\/guardiantaxlaw.com\/wp-content\/uploads\/2023\/10\/irs_debt_3-1024x683.jpg 1024w, https:\/\/guardiantaxlaw.com\/wp-content\/uploads\/2023\/10\/irs_debt_3-768x512.jpg 768w, https:\/\/guardiantaxlaw.com\/wp-content\/uploads\/2023\/10\/irs_debt_3-1536x1024.jpg 1536w, https:\/\/guardiantaxlaw.com\/wp-content\/uploads\/2023\/10\/irs_debt_3-2048x1365.jpg 2048w, https:\/\/guardiantaxlaw.com\/wp-content\/uploads\/2023\/10\/irs_debt_3-18x12.jpg 18w\" sizes=\"(max-width: 335px) 100vw, 335px\" \/><\/p>\n<h3><span style=\"font-weight: 400;\">Statute of Limitations\u00a0<br \/><br \/><\/span><\/h3>\n<p><b>FILING PAST DUE TAX RETURNS<\/b><\/p>\n<p><b><br \/>How many returns do I have to file?<\/b><\/p>\n<p><span style=\"font-weight: 400;\">When you call the IRS, talk to a tax preparer or even talk to a CPA \u2013 you can get bad information depending on who you are talking to.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">BE WARY \u2013 There is a LOT of bad information out there about how many old returns do you need to file with the IRS. 10 years is the typical answer \u2013 and it is WRONG. Also, if a taxpayer didn\u2019t have enough income to have a filing requirement, they don\u2019t need to file older years either.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The IRS regulation that addresses this question is: IRM 5.1.11.3.3.1 (01-15-2010)<br \/><br \/><br \/><\/span><\/p>\n<p><b>Documentation of Compliance<\/b><\/p>\n<p><span style=\"font-weight: 400;\">Confirm all tax periods are filed for the preceding six-year period and secure a copy of the taxpayer\u2019s return if necessary. Check compliance through the current tax period including periods previously closed as surveyed or shelved. List all delinquent tax periods and determine the taxpayer\u2019s compliance with other types of taxes appropriate for their personal or business activity.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">In practice what this means is that the IRS can only request a taxpayer file the last six (6) years of tax returns to qualify for a Resolution (Hardship, Offer In Compromise or Installment Agreement).<\/span><\/p>\n<p><span style=\"font-weight: 400;\">For example: In 2023 the IRS can only demand the following tax years: 2017 \u2013 2022. As soon as the new year starts, January 1, 2024, the IRS will only be able to ask for taxpayers to file 2018 \u2013 2023 even though the deadline for 2023 will not be until April 15th (or October 15th with an extension).<br \/><br \/><\/span><\/p>\n<p><b>True Story from a Guardian Tax Law Client<\/b><\/p>\n<p><span style=\"font-weight: 400;\">A taxpayer hadn\u2019t filed his tax returns for 23 years. He prepared and filed them without getting good tax advice first. Once filed, he owed the taxes for all 23 years starting when he filed the returns, not going back to the original due dates.<br \/><br \/><\/span><\/p>\n<p><b>How do I know if I have a Filing Requirement?<\/b><\/p>\n<p><span style=\"font-weight: 400;\">A taxpayer is supposed to file a tax return if they had taxable income of more than the standard deduction for the given year. As the standard deduction increases every year a taxpayer needs to compare their taxable income to how much the deduction was in a given year.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Example 1: John worked at a convenience store part time while he attended college in 2022.<\/span><span style=\"font-weight: 400;\"><br \/><\/span><span style=\"font-weight: 400;\">He earned $12,000.00 in 2022 as his only income. The standard deduction for 2022 is $12,950.00. John has no filing requirement as he didn\u2019t have enough income for the year.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Example 2, Sue is a retiree. She worked part-time in 2022 making $6,000.00.<\/span><span style=\"font-weight: 400;\"><br \/><\/span><span style=\"font-weight: 400;\">She also received Social Security income of $10,000.00. Her total income is $16,000.00 she DOES have a filing requirement.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Practice Tip: You might not have a filing requirement but it might be advisable to file a return if the IRS\/State might assume or think you had income.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Examples:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Gambling: If you gamble only the winnings are reported to the IRS, not the losses. You need to report the losses or the government will assume you just had winnings.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Investments: Traders in Bitcoin or other volatile investments might lose money, but again only the gains are reported to the IRS. You need to report the losses or the government will assume you just had gains.<\/span><\/li>\n<\/ul>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Business Income: If you receive 1099s for your work, sell real estate or have income reported to the IRS they will assume that is your net profit. You could have a loss, or very little income after business expenses. You need to report the business losses or the government will assume you just had profit.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">IF you have questions \u2013 call an experienced tax professional for some FREE ADVICE. It always pays to get some free advice before stepping on a tax landmine. Good companies or professionals will review your rights and options with you and educate you about the Process.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Here at <a href=\"https:\/\/guardiantaxlaw.com\/contact\/\">Guardian Tax Law we give free advice<\/a> all the time to help steer taxpayers in the right direction at least, and to help them find Peace of Mind.<\/span><\/p>\n<h3><span style=\"font-weight: 400;\"><br \/><br \/>Collection Statute Expiration Date or CSED<\/span><\/h3>\n<p><b>DOES MY TAX DEBT EVER GO AWAY?<\/b><\/p>\n<p><span style=\"font-weight: 400;\">IRS tax debt typically \u2018expires\u2019 10 years after it was assessed. The date that the tax debt is supposed to expire is called a Collection Statute Expiration Date or CSED. When you call the IRS you can request to know the CSEDs for each tax year you owe taxes for. This gives you a rough idea of when tax debts will expire.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Once a tax debt expires the IRS legally cannot pursue the debt anymore and the balances for expired years drop off your tax account.<br \/><br \/><\/span><\/p>\n<p><b>True Story from a Guardian Tax Law Client<\/b><\/p>\n<p><span style=\"font-weight: 400;\">I called the IRS to set up a payment plan for a client that owed $25,000.00. The IRS informed me he had about $10,000.00 in debt expiring in one week. The client didn\u2019t have the money, but the IRS representative insisted he needed to pay the $10,000.00 before the debt expired. I told the IRS representative I would see what my client could do. I then called back in two weeks and set up a payment plan on the remaining $15,000.00 without any problem.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Practice Note: If you make payments toward expired debts the IRS will still take your money.<br \/><br \/><\/span><\/p>\n<p><img decoding=\"async\" class=\"wp-image-6826 aligncenter\" src=\"https:\/\/guardiantaxlaw.com\/wp-content\/uploads\/2023\/10\/irs_debt-300x200.jpg\" alt=\"\" width=\"392\" height=\"261\" srcset=\"https:\/\/guardiantaxlaw.com\/wp-content\/uploads\/2023\/10\/irs_debt-300x200.jpg 300w, https:\/\/guardiantaxlaw.com\/wp-content\/uploads\/2023\/10\/irs_debt-1024x683.jpg 1024w, https:\/\/guardiantaxlaw.com\/wp-content\/uploads\/2023\/10\/irs_debt-768x513.jpg 768w, https:\/\/guardiantaxlaw.com\/wp-content\/uploads\/2023\/10\/irs_debt-1536x1025.jpg 1536w, https:\/\/guardiantaxlaw.com\/wp-content\/uploads\/2023\/10\/irs_debt-2048x1367.jpg 2048w, https:\/\/guardiantaxlaw.com\/wp-content\/uploads\/2023\/10\/irs_debt-18x12.jpg 18w\" sizes=\"(max-width: 392px) 100vw, 392px\" \/><br \/><br \/><\/p>\n<p><b>State Taxes:<\/b><\/p>\n<p><span style=\"font-weight: 400;\">Most State tax debts become \u2018unenforceable\u2019 after 20 years from the date of assessment. In most cases this can be extended out to 30 years but does not typically happen. California and New York are the biggest tax debt states and they both follow the 20-year rule.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">In some States the debt doesn\u2019t become \u2018unenforceable\u2019 for 30 years or it doesn\u2019t ever become unenforceable. Each state is different so check with your local state.<br \/><br \/><br \/><\/span><\/p>\n<p><b>When does the time start running for my tax debt to go away?<\/b><\/p>\n<p><span style=\"font-weight: 400;\">The time starts running when a tax debt is assessed \u2013 which can happen through a few ways.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">When you file your tax return and it gets processed: This means if you are filing tax returns very late the clock starts ticking when the older returns are processed.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">If you a tax year is Audited\/Examined and you have a balance assessed to your Account.<\/span><\/li>\n<\/ul>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">If the Government files a tax return for you in a given year (only IRS, not most states).<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">As the clock only starts running when a tax debt is assessed as a balance to your account it often does not help to file tax returns later. It only helps if more than 6 years pass away and you do not have a filing requirement any more.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The biggest tax penalty is usually for \u2018Failing to timely File\u2019 a tax return.<\/span><\/p>\n<p><b><br \/>Can time for my tax debt to go away be increased?<\/b><\/p>\n<p><span style=\"font-weight: 400;\">YES \u2013 there are few events that can happen that will extend out when tax debt expires or becomes unenforceable. These events happen when taxpayers do something that prevents the IRS\/States from taking collection actions against them. Examples of collection actions are Bank Levies, Wage Garnishments, Seizures of properties, and Filing of Tax Liens.<\/span><\/p>\n<ol>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Filing for Bankruptcy \u2013 puts a hold on the time for tax debt to expire or go away.<\/span><span style=\"font-weight: 400;\"><br \/><\/span><span style=\"font-weight: 400;\">Some tax debt can be discharged in bankruptcy but not all, especially if the tax debt was assessed more recently.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Filing an Offer In Compromise \u2013 with the IRS a hold goes on a taxpayers account preventing collection actions. This also extends out when a tax debt will expire. Filing multiple Offers that are not successful can add a LOT of time to an expiration date.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Appeals \u2013 When a taxpayer files for any kind of appeal with the IRS that stops collection actions but also extends out the expiration dates. Make sure when an appeal is filed it is for valid reasons and not just to buy time.<\/span><\/li>\n<\/ol>\n<p><span style=\"font-weight: 400;\">Practice Note: You cannot trust the expiration dates the IRS might give you until you are close to the expiration dates. The IRS now \u2018recalculates\u2019 the expiration dates and often puts them out 6-12 months. The IRS is NOT always correct on this and I have fought and won on this issue when the IRS incorrectly extended out the expiration dates.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">It is very important to understand when your tax debt might expire or become unenforceable. Any good tax professional should review how this might affect your case and case strategy as part of their process. Talk to an experienced Tax Professional to get Peace of Mind.<br \/><br \/><br \/><br \/><\/span><\/p>\n<p data-pm-slice=\"1 1 []\"><strong>Does the IRS Forgive Tax Debt After 10 Years?<\/strong><\/p>\n<p data-pm-slice=\"1 1 []\">Yes. Under the Collection Statute Expiration Date (CSED), the IRS generally has ten years from the date a tax debt is assessed to collect unpaid balances. Once this statutory period expires, the remaining tax debt is legally forgiven and unenforceable. However, certain actions (such as filing for bankruptcy or submitting an Offer in Compromise) will temporarily pause (toll) the 10-year clock.<\/p>\n<p>\u00a0<\/p>\n<h2><span style=\"font-weight: 400;\">Conclusion<\/span><\/h2>\n<p><span style=\"font-weight: 400;\">In the world of personal finance, few burdens weigh as heavily as IRS tax debt. However, as we\u2019ve explored in this blog post, there are avenues for relief and redemption. IRS debt forgiveness programs offer a glimmer of hope for those grappling with the daunting prospect of tax liabilities. Whether it\u2019s through an Offer in Compromise (OIC), Innocent Spouse Relief, Currently Not Collectible (CNC) status, bankruptcy, or even the statute of limitations, there are paths toward financial freedom.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">But remember, while these programs exist, they are not one-size-fits-all solutions. Your unique circumstances, financial situation, and tax history will shape the best approach for you. That\u2019s why seeking professional guidance is often the wisest step you can take.<\/span><\/p>\n<p><a href=\"https:\/\/guardiantaxlaw.com\/contact\/\"><b>Book a free consultation<\/b><\/a><b> with a Guardian Tax Professional today to get clear answers to your unique situation.<\/b><\/p>\n<p><span style=\"font-weight: 400;\">We hope this guide has been a valuable resource in demystifying IRS debt forgiveness.<\/span><\/p>\n<p><b>Disclaimer:<\/b><span style=\"font-weight: 400;\"> This is for informational purposes and not legal advice. Tax laws, including 2025-2026 standard deductions, are subject to change. Consult a tax attorney for your specific nexus.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>What is IRS Debt Forgiveness? IRS debt forgiveness refers to official federal programs, such as an Offer in Compromise (OIC), Currently Not Collectible (CNC) status, or Penalty Abatement, that allow eligible taxpayers to settle their unpaid tax liabilities for less than the full amount owed or pause IRS collection actions due to financial hardship. Are [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":9097,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_eb_attr":"","footnotes":""},"categories":[122,97],"tags":[98,129,102,99,104,100,103,101],"class_list":["post-6730","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-alivio-deuda-tributaria-irs","category-irs-tax-debt-relief","tag-currently-not-collectible","tag-dificultad-economica-irs","tag-irs-debt-expiration","tag-irs-fresh-start","tag-irs-hardship-status","tag-irs-settlement","tag-offer-in-compromise","tag-oic-qualification"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>IRS Debt Forgiveness: How to Qualify &amp; Settle (2026) - Guardian Tax Law<\/title>\n<meta name=\"description\" content=\"Learn how IRS debt forgiveness programs work. 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