See below copies of case closure letters received for current and recent years on behalf of my clients. Not apparent in these closure letters is the effect of the statute of limitations for collections. For the IRS this statute is generally ten years form the date of assessment, i.e., the date the IRS puts the balance due on their books. I frequently utilize this rule to secure agreements wherein my clients either pay nothing, in Currently Not Collectible case closures, or pay only part of what they owe in Partial Pay Installment Agreements, due to the statute of limitations for collections expiring. When this happens the remaining balance due including all interest and penalties is discharged, and all liens released. This strategy is applicable to the majority of the Currently Not Collectible letters found below, and to most of the Installment Agreement letters as well.