{Name}
{Address}
{Phone #}
{Date}
Dear Internal Revenue Service:
On the advice of my accountant, {Name and license number}, I am seeking to be placed on Currently Non-Collectible Status due to extreme hardship.
Your records indicate that I owe {amount}. If I were in any position to pay in installments or makes an offer in compromise, I would do so. But I only have enough money for basic needs. If I am forced to immediately pay this amount, I will not be able to support my family.
Due to these factors, my accountant and I believe that I qualify for hardship status. If approved, I will of course make payments as I am able.
I have sent records indicating my income and expenses, as well as bank account information, under separate cover. I have also filed out Form 433A.
Sincerely,
{Sender Name}
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Index of Hardship Letter Examples