A taxpayer from California hired Timberline for overall account protection and help with a resolution on the Trust Fund Recovery Penalty liabilities. The personal account went through a full assessment and evaluation by the Enrolled Agent. After careful negotiations with the Automated Collection System at the IRS, a Currently Not Collectible status was finalized due to lack of funds to pay the $236,986.85 balance owed. This allows the client to move forward on the personal account without fear of enforced collection action and it has the potential to save the client money due to the Collection Expiration Dates running their course.