A self-employed truck driver in New Jersey accrued business payroll tax liability resulting in a Trust Fund Recovery Penalty against the driver individually. The business was in an installment agreement, and a levy was in place against the driver’s Social Security income for $350 per month when Timberline obtained Power of Attorney. However, the business had temporarily ceased operation the previous year leaving only the driver’s Social Security income to cover his necessary living expenses. The Enrolled Agent assigned to the case negotiated a release of the levy and replaced it with a voluntary installment agreement in the amount of $151/month to address the remaining individual balance of approximately $12,000. The business account was closed as a defunct entity and no further enforced collection action ensued.