Tax Negotiation

Currently Not Collectible (CNC) Status

Currently Not Collectible (CNC) status is an IRS designation that temporarily suspends all collection activity against you — including levies, garnishments, and lien enforcement — because the IRS has determined you cannot pay your taxes without suffering financial hardship.

While CNC does not reduce or eliminate your tax debt, it provides critical breathing room. Interest and penalties continue to accrue, but no collection actions can occur. Our team pursues CNC when it is the best immediate option and monitors your case for opportunities to resolve the underlying debt.

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Financial Hardship
Hardship Review

Eligibility

Who Qualifies for CNC Status?

The IRS grants CNC status when your allowable monthly expenses equal or exceed your monthly income. You may qualify if:

  • ✓ Your monthly income barely covers essential living expenses
  • ✓ You are unemployed, disabled, or on fixed income
  • ✓ Liquidating your assets would not fully pay the debt
  • ✓ You are experiencing a temporary but severe financial hardship
  • ✓ Seizure of assets would create economic hardship for your family
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The Process

How We Get You CNC Status

CNC requires demonstrating your financial hardship to the IRS's satisfaction. We build the strongest possible case.

1

Financial Statement Preparation

We prepare IRS Form 433-F or 433-A with complete and accurate financial data, using allowable expense categories that maximize your hardship showing.

2

IRS Submission

We submit your CNC request with supporting documentation and respond to any IRS requests for additional information.

3

Collection Hold

Once approved, all IRS collection actions stop. The IRS must re-evaluate your status periodically based on your tax filings.

4

Long-Term Strategy

We monitor your case and advise when your financial situation may allow for an Offer in Compromise or when the CSED is approaching.

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Collection Stop
Know Your Rights

What to Know

CNC Does Not Make Your Debt Disappear — But It Helps

CNC is a powerful tool, but it comes with important considerations:

  • ✓ Interest and penalties continue to accrue during CNC status
  • ✓ The IRS reviews your status annually using your tax returns
  • ✓ If your income improves significantly, CNC can be revoked
  • ✓ The 10-year Collection Statute Expiration Date (CSED) keeps running — meaning time works in your favor
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Ready to Resolve Your Tax Issues?

If you cannot afford to pay your taxes, you may qualify to have all IRS collections paused. Get a free review to find out.

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