A commissioned insurance sales agent from Kansas was levied by the IRS after missing a deadline to provide financial documentation. The taxpayer’s employer was required to hold and then remit the entire upcoming commission check to the IRS. Not only was the Enrolled Agent able to negotiate the release of the entire levy, he was also able to negotiate a Currently Not- Collectible status for the taxpayer’s entire account. The taxpayer is not required to pay on the $55,000 liability at this time nor will he be subject to any additional enforced collection action.