Currently Non Collectible

Many times a taxpayer cannot pay taxes that are owed.  These taxpayers are in a hardship situation.  Not only can they not pay the IRS, but they cannot pay their ordinary expenses.  In addition, these taxpayers may have delinquent tax returns.  In the past when a taxpayer was seeking currently non collectible status, the IRS required these taxpayers to file all delinquent tax returns.  That has now changed.  A taxpayer who has delinquent tax returns and is entitlted to currently non collectible status,  ill not have to file their delinquent tax returns.  See IRM 8.22.2.4.2