I.R.C. Sec. 6050P lists the events that trigger discharge of indebtedness reporting requirements, including a 36-month non-payment period. The IRS has not proposed removing the reporting requirement associated with the 36-month non-payment period because the expiration of the 36-month period may not necessarily reflect that debt has been discharged. Instead, the period may expire before any debt has been discharged and IRS may not then be notified when the debt is actually discharged. Notice of Prop. Treas. Reg. 136676-13 (Oct. 14, 2014).