Skip to main content

What is the definition of "Doubt as to Collectability"?

Doubt as to Collectability occurs when the taxpayer is unable to pay the debt. The taxpayer must show both:

  • The amount offered is the most that can be expected to be paid or collected from the taxpayer’s present assets and income; and

  • The taxpayer does not have reasonable prospects for acquiring increased income or assets that would enable the taxpayer to pay a greater amount of the tax debt than the amount offered, within a reasonable period of time.