Looking to be pointed in the right direction. Have a client who owes around 80k to IRS stemming from 3 years of returns. Going through all of his expenses in an effort to see if he will qualify for OIC or CNC. I came across 16k he has in a brokerage account. He owes about 20 to New York State but also has student loans of about 1,000 per month. My question would be, can I have him pay down his student loan debt with that 16k without the IRS bringing that back into the equation? Can I have him pay NYS off without them bringing that back in considering the state returns were filed at the same time as the federal? Possibly use it towards paying in estimated taxes for current year? Any help would be appreciated. Thank you.