As long as a taxpayer meets the definition of "uncollectible," they are not required to pay their back taxes to the government. For those who qualify, this is a great solution to resolve what can become a mountain of tax debt.
Check out my article on Putting Taxes on Hold: Uncollectible Status.
I am a CPA in Atlanta. I work with taxpayers in Georgia and throughout the country on matters related to tax and accounting, including back taxes, IRS representation, tax planning, tax returns and QuickBooks Online.