You Are Not The First. You Will Not Be The Last.
Currently Not Collectible
Prove financial hardship to temporarily halt IRS collection activity.
Talk To A Real Tax Attorney
One honest conversation. You'll hang up knowing exactly what the IRS can — and can't — do to you, and how we'll stop them.
Call (877) 829-5267Tax Attorney · Villanova University School of Law · Admitted in Delaware, New Jersey, United States Tax Court
The Truth About Currently Not Collectible — And What To Do Right Now
When you genuinely can't afford to pay your IRS tax debt, Currently Not Collectible (CNC) status tells the IRS to stop all collection activity against you. No levies. No garnishments. No seizures. No phone calls.
What Is Currently Not Collectible Status?
CNC isn't forgiveness — your debt still exists and interest continues to accrue. But the IRS essentially puts your account on the shelf and agrees not to pursue collection while you remain in financial hardship. And here's what most people don't know: if the 10-year collection statute (CSED) expires while you're in CNC status, your debt is permanently wiped out.
Who Qualifies for CNC Status?
To qualify, you must demonstrate that paying any amount toward your tax debt would prevent you from meeting basic living expenses. The IRS evaluates your:
- Monthly income from all sources
- Necessary living expenses — housing, food, transportation, healthcare, insurance
- Asset equity — the value of what you own minus what you owe
If your allowable expenses meet or exceed your income, and you have no significant asset equity, you're a candidate for CNC status.
What Happens After You Get CNC Status?
Once the IRS places your account in CNC status:
- All active collection actions stop immediately
- The IRS reviews your financial situation every 1-2 years (usually by checking your tax returns)
- If your income increases significantly, the IRS may remove CNC status and resume collection
- A federal tax lien may remain on your record, but no active enforcement occurs
- If the CSED expires while you're in CNC, the debt is permanently written off
CNC vs. Other Resolution Options
CNC status is often the best option for people who truly can't pay anything right now. But it's not always the right choice. If your financial situation is likely to improve, an Offer in Compromise might be better — settling the debt permanently rather than waiting 10 years. We analyze your complete financial picture to recommend the strategy that serves you best.
People Just Like You Have Sat In This Exact Chair
They were terrified. They were ashamed. They thought they were the only one. Then they made one phone call — and everything changed.
Retired Couple with $220,000 Tax Debt
A West Chester retired couple was being hounded by the IRS for $220,000. We demonstrated they were living on fixed income with no ability to pay, and got full CNC status — collections stopped immediately.
Disabled Veteran Unable to Work
A veteran in Media, PA owed $45,000 from pre-disability income. We documented his medical condition and limited income, securing CNC status that will likely result in full debt expiration.
Single Parent After Job Loss
A single mother of three in Cherry Hill lost her job and owed $32,000 in back taxes. We secured CNC status within 3 weeks, stopping the IRS from garnishing her unemployment benefits.
That Letter In Your Hand? Here's What It Really Means.
The IRS writes notices in code on purpose. If any of these landed in your mailbox, currently not collectible is exactly how we fight back — and the clock is already ticking.
This is a final notice before the IRS seizes your assets. They intend to levy (take) your state tax refund and may seize other assets.
Deadline: 30 days
This is the absolute final warning. The IRS will begin seizing your wages, bank accounts, and property within 30 days.
Deadline: 30 days
The IRS has certified your seriously delinquent tax debt to the State Department. Your passport may be denied or revoked.
Deadline: N/A
A reminder that you have a balance due. This is a follow-up to the initial CP14 notice.
Deadline: 21 days
This is the second reminder that you owe taxes. The IRS is escalating their collection efforts.
Deadline: Immediate
The IRS is about to terminate your installment agreement because you missed payments or didn't file required returns.
Deadline: 30 days
CP71C is an annual statement that you still owe back taxes and warns that the debt may be certified as 'seriously delinquent' — which can lead to passport denial or revocation by the State Department.
Deadline: No fixed deadline (passport risk is ongoing)
Every Day You Wait, The IRS Wins A Little More.
Penalties stack. Interest compounds. Legal options quietly disappear. One free call ends the spiral.
Exactly How We Take This Off Your Shoulders
The hardest step is the first one. Everything after that, we carry for you. No surprises. No runaround. No lectures.
- 1
Pull a full IRS transcript history
We obtain account, wage & income, and CSED data to map every assessed year, the running balance, and the exact 10-year clock for each one.
- 2
Build the Form 433-A/F financial package
We document monthly income, allowable expenses under the IRS Collection Financial Standards, and asset equity — the way the Revenue Officer expects to see it.
- 3
File and negotiate the CNC request
We submit the hardship package to the assigned Revenue Officer or ACS, push back on inflated income or excluded expenses, and confirm the status code is set.
- 4
Confirm collection holds are in place
Once status 53 posts, we verify levies, garnishments, and ACS calls have stopped, and we get the case closed in writing.
- 5
Monitor toward CSED expiration
We track every CSED, re-certify hardship when the IRS reviews, and watch for assessment events (audits, amended returns) that could reset the clock.
This Isn't Theory — It's What We Do Every Week
Currently Not Collectible — Retired Couple
West Chester retired couple facing collection on $220,000 tax debt. We demonstrated financial hardship and obtained CNC status.
Currently Not Collectible — Cancer Patient
Hagerstown taxpayer mid-treatment for stage III cancer facing $73,000 balance. Hardship documentation halted all collection activity.
Trusted by Thousands of Taxpayers
Real results from real clients
Robert M.
Sandra L.
Michael T.
Jennifer K.
David R.
Maria G.
Thomas W.
Patricia H.
James C.
Robert M.
Sandra L.
Michael T.
Jennifer K.
David R.
Maria G.
Thomas W.
Patricia H.
James C.
Robert M.
Sandra L.
Michael T.
Jennifer K.
David R.
Maria G.
Thomas W.
Patricia H.
James C.
Robert M.
Sandra L.
Michael T.
Jennifer K.
David R.
Maria G.
Thomas W.
Patricia H.
James C.
"McCauley Law resolved my $180,000 IRS debt for a fraction of what I owed. I was facing wage garnishment and bank levies — they stopped everything and negotiated an incredible settlement."
Robert M.
Philadelphia, PA
1 / 2
The Questions Keeping You Up At Night — Answered
Other Ways We Shut The IRS Down
Offer in Compromise
Settle your tax debt for less than what you owe through IRS settlement programs.
Installment Agreement
Set up manageable monthly payment plans to pay off your tax debt over time.
Penalty Abatement
Remove or reduce IRS penalties through first-time abatement or reasonable cause.
Innocent Spouse Relief
Relief from joint tax liability caused by your spouse's errors or fraud.
One Phone Call. Or Another Sleepless Night.
Stop Letting The IRS Own Your Mornings.
You already know what happens if you do nothing. Pick up the phone for a free, confidential conversation with a real tax attorney — 30+ years inside the IRS playbook — and finally start fighting back.
Call (877) 829-5267 NowPrimary Sources & Authority
We cite the underlying IRS publications and statutes so you can verify everything on this page.