I am new to this area… I have handle simpled tax matters and exams but have not felt comfortable getting into deliquent accounts.
Currently, I have a client that I feel may qualify as CNC.. I have a couple of questions..
1. The client is recently divorced… Has 50/50 custody of the children.. Would he get 3 for calculation of National Standards or does it have to be prorated?
2. Currently, has a payment plan but unable to pay current estimated taxes each year and is always redoing the payment agreement when taxes are filed. If the CNC is appropriate, when 2018 is filed should the payments for the plan just be stopped? File the 433 and get the 2019 sent in early Feb to include?
Thank you for any help you can provide.