Halt IRS Collections During Financial Hardship

Currently Not Collectible (CNC) status is an IRS designation that temporarily halts all collection activity when a taxpayer demonstrates they cannot pay their tax debt without compromising their ability to cover basic living expenses.

When the IRS classifies a taxpayer as Currently Not Collectible, the agency formally suspends all active collection efforts — including levies, garnishments, and collection calls. The IRS still charges interest and penalties during the CNC period, but makes no active attempt to collect. 911 Tax Relief applies for CNC status on behalf of clients facing financial hardship, providing immediate relief from IRS enforcement action.

How 911 Tax Relief Helps

Financial Documentation

We prepare Form 433-A or 433-F (Collection Information Statement) documenting the taxpayer's income, expenses, and assets to establish that no funds are available for IRS payment.

Hardship Qualification

We present the taxpayer's financial data against IRS National and Local Standards, demonstrating that allowable expenses equal or exceed income.

Immediate Collection Suspension

Once CNC status is approved, the IRS suspends all enforcement actions. Any active wage garnishments or levies are released as part of the CNC determination.

Annual Review Preparation

We advise clients on maintaining CNC status during annual IRS income reviews, including how to respond if the IRS requests updated financial information.

Statute of Limitations Monitoring

We track the 10-year Collection Statute Expiration Date (CSED) — if CNC status can be maintained until the CSED expires, the tax debt may become legally uncollectable.

Who Qualifies

  • Taxpayers whose monthly allowable expenses equal or exceed their monthly income by IRS standards
  • Individuals receiving only Social Security, disability, or unemployment income
  • Taxpayers facing serious medical conditions that limit earning capacity
  • Individuals with minimal assets and no realistic ability to pay over the collection period

Get Immediate IRS Representation

Call 911 Tax Relief Now: 1-877-791-1829

English & Spanish | Same-Day Response | Free Case Review

Frequently Asked Questions — Currently Not Collectible Status

Currently Not Collectible Status

+ Does Currently Not Collectible status mean my tax debt is forgiven?

No. CNC status suspends collection activity but does not eliminate the tax debt. Interest and penalties continue to accrue. However, if CNC status is maintained until the 10-year Collection Statute Expiration Date (CSED), the remaining debt may become legally uncollectable.

In straightforward cases with complete documentation, 911 Tax Relief can secure CNC status within 2 to 6 weeks of submitting the Collection Information Statement. Cases with complicating factors may take longer.

The IRS will stop active collection actions — garnishments, levies, and collection calls. You will continue to receive automated notices showing your balance and accruing interest. These are informational and do not indicate active enforcement.

Yes. The IRS reviews CNC cases periodically, typically when it detects an increase in income through tax return filings. If income rises above IRS thresholds, the agency may contact the taxpayer to explore a payment arrangement. We prepare clients for these reviews.

It depends. The IRS evaluates all assets in the CNC determination. If a home has significant equity that the IRS believes is accessible, it may reduce the likelihood of CNC approval. We evaluate each asset situation individually.

They serve different purposes. An OIC permanently resolves the debt. CNC status provides temporary relief but the debt remains. For taxpayers near the end of the collection statute, CNC may be the better strategy. We evaluate both options and recommend the one that fits your situation.
TRUSTED & RECOGNIZED BY
NATP BBB NAEA NATP