The client never filed a 2013 return and he cannot afford to pay the taxes due. Here is what I’m thinking and please let me know if I need to make any changes:
– In order to buy time until next year, file an installment agreement knowing it will be denied because he’s not compliant. I just filed his taxes so do I wait until the IRS contacts him for payment before filing the IA?
– In 2020, file his 2019 return and on April 15th 2020, he makes an estimated payment to the IRS to get him in compliance. As a result, he wouldn’t need to worry about filing for 2013. Then, put in an OIC or CNC.
– Wait for the state to contact him for payment and then ask him to request for an installment agreement. The monthly payment will go on his OIC application.
Am I missing anything or off on the above? Thanks for your help!