Yes ,there are circumstances when income is recognized even when a cash-basis taxpayer does not receive cash .In these circumstances taxpayer can indirectly receive cash

.Let us take example .suppose such  person owes s loan to the  to  the financial institute or  bank and third party  pays the loan to the bank or the financial institute  on behalf of the such person then in such circumstances  person should  record income for the amount of debt paid by someone other.

Let us take second  example :In this example we can take the interest on certain U.S. Savings Bonds.  In such case the person or the taxpayer could elect to recognize its  interest on certain U.S. Savings Bonds  annually even if cash is not received.