My self employed client (due to client confidentiality I cannot reveal names) owes the IRS $19,000. They are a start up business with no extra money. Through a properly prepared 433F and skillful negotiation they are now in non collectible status. They are not required to make any payments right now.  Also $6,000 of the money owed will soon be off the books because of the statute of limitations.   I take great pleasure in helping give this client room to breath.