If we determine that you cannot pay any of your tax debt, we may report your account currently not collectible and temporarily delay collection until your financial condition improves. Being currently not collectible does not mean the debt goes away, it means the IRS has determined you cannot afford to pay the debt at this time. Prior to approving your request to delay collection, we may ask you to complete a Collection Information Statement (Form 433-FPDF, Form 433-APDF or Form 433-BPDF and provide proof of your financial status (this may include information about your assets and your monthly income and expenses). You should know that if we do delay collecting from you, your debt will increase because penalties and interest are charged until you pay the full amount. During a temporary delay, we will again review your ability to pay. We may also file a Notice of Federal Tax Lien to protect the government's interest in your assets. For more information see Collection Procedures: Filing or Paying Late. To request a temporary delay of the collection process or to discuss your other payment options, contact the IRS at 800-829-1040 or call the phone number on your bill or notice.