With the IRS Fresh Start Program, It is easy to think the IRS is not an easy organization to deal with but there is a glimmer of hope. From my experience, that is true most of the time but the IRS Fresh Start Program does have one glimmer of hope. One aspect of their collection efforts where they do show kindness is when they view a taxpayer as currently non-collectible. What this means is that even though the taxpayer owes money they are unable to pay off the tax debt based on the taxpayers current income and expenses. From my experience, a taxpayer who makes less than $50,000 a year and has court ordered payment (such as past debts, child support) often falls within this category and the IRS Fresh Start Program can assist them. The tax debt still accrues interest. However, the delay buys time to submit an offer in compromise to resolve the tax problem.