You cannot "write off" for tax purposes the invoices that are not collectible. Because you use the cash method of accounting, you have not recognized the income; therefore, you cannot take a deduction. If you were on an accrual basis, you would have recognized those unpaid invoices as income, and would be able to write them off. In your case, writing off the invoices simply means remove them from you uncollected invoices that you expect to be paid.
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