The IRS must determine that you have no assets worth chasing and your present and foreseeable income does not exceed what you need to sustain a basic lifestyle. If the IRS decides, however, that you have even $50 in surplus income each month, it will expect that $50 to be applied to your tax liability. There are many more “temporarily uncollectible” determinations made each year than there are approved Offer’s. Keep in mind that “uncollectible” is only temporary. The IRS can always resume collection.