If the IRS says you don’t qualify for CNC status but you believe making payments would pose a major financial hardship, you do have some options. You can: Request a conference with the IRS Collection Manager. IRS employees are required to give you the name and phone number of their supervisors if you request it. Hire an attorney, CPA, or enrolled agent to assist you. Appeal certain collections actions the IRS is taking against you. Contact the Taxpayer Advocate Service if paying your debts is causing you, your family, or your business difficulty, or if you or your business face the threat of immediate adverse action.