An installation company in Massachusetts accrued business payroll tax liability, resulting in a Trust Fund Recovery Penalty against the business owner, who also had not filed his individual tax returns for several years. Timberline was able to negotiate an extended stay of enforcement while he worked to file his individual tax returns. After the returns processed, the total balance owed increased to approximately $95,000. Timberline completed a full individual financial analysis and the Enrolled Agent assigned to the case successfully negotiated a Currently Not Collectible Status with the Internal Revenue Service.