Currently Not-Collectible

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Years of Experience in Currently Not-Collectible

Tax CPA 911

Does CNC Erase Debt?

Free consultation: The IRS periodically reviews your situation and can resume collection if income rises.

When a tax bill collides with essential living costs, “pay now” isn’t always possible. The IRS can, in limited circumstances, place your account in Currently Not-Collectible (CNC) status, temporarily pausing active collection until your finances improve. CNC doesn’t erase the debt; it acknowledges that paying today would cause hardship and delays enforced collection efforts while you stabilize.

  • Temporarily pauses active IRS collection actions immediately.
  • Recognizes financial hardship affecting basic living expenses.
  • Does not eliminate underlying tax debt balance.
  • Provides breathing room while finances slowly stabilize.
  • Interest and penalties continue to accrue daily.
  • IRS may file or maintain federal lien.
  • Requires documentation proving inability to pay now.
  • Periodic reviews reassess eligibility and financial changes.
  • Future refunds may be offset against balance.
  • Best when no affordable monthly payment available.
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What CNC Means
Tax CPA 911

What CNC Means In Practice

If the IRS determines you can’t afford both taxes and necessary living expenses, it may report your account CNC and stop active measures like levies and garnishments while the status is in effect. Interest and penalties continue to accrue, and future refunds may be applied to the balance. The IRS periodically reviews your situation and can resume collection if income rises.

  • Pauses active collections.
  • Interest still accrues.
  • Refunds offset balances.
  • Periodic reviews resume.
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Tax CPA 911

How Long Can The IRS Collect?
Ten-Year Collection Clock
The IRS generally has ten years from assessment to collect unpaid taxes, called the collection statute expiration date, after which enforced collection must stop legally.
Extensions Explained
Suspensions extend the Collection Statute Expiration Date by the paused time plus add-ons, such as thirty days after rejection of offers or installment agreement requests.
Events That Suspend
Certain events pause the clock: bankruptcy stay, pending Offers in Compromise, Collection Due Process hearings, pending installment agreement requests, and time abroad over six months.
CNC Status Effect
Currently Not-Collectible status pauses active enforcement but not the statute; the ten-year clock generally continues running while you stabilize finances and maintain filing compliance requirements.
Practical Planning
Understanding the collection clock helps prioritize strategies, evaluate settlement timing, and avoid extensions that increase exposure, ensuring your relief path matches budget, risk, and goal
Keep Clock Moving
When possible, avoid actions that toll the statute; maintain compliance, consider short-term payment plans, and consult professionals to minimize extensions and achieve timely, predictable resolutions.
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IRS Collections
Tax CPA 911

CNC Important Tradeoffs

CNC provides breathing room, but it isn’t a free pass. Accruing interest/penalties can increase the balance over time, and the IRS may file or maintain a federal tax lien to protect its interest, even while active collection is paused. You’ll also receive periodic notices that show the balance due.

Who Typically Qualifies
Eligibility centers on economic hardship—you cannot pay without compromising basic needs. The IRS evaluates your income, necessary expenses, assets, and ability to borrow. To document hardship, taxpayers are often asked to complete a Collection Information Statement (commonly Form 433-F for phone/ACS cases or 433-A in field exams) with supporting records.

CNC Important Tradeoffs
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Our CNC Service - How We Help

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Free Hardship Assessment

We review IRS transcripts, income, expenses, and assets to determine whether CNC is the best-fit path compared to options like installment agreements or an Offer in Compromise.
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Tax Resolution

Financial Package & Forms

We prepare a complete, defensible financial statement (Form 433-F/433-A as appropriate), with documentation that aligns to IRS standards and allowable expense rules
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Tax Services

Request & Protections

We contact the IRS to request CNC, seek collection holds while your case is reviewed, and respond promptly to any information requests to keep the process moving.
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Monitoring & Reviews

After approval, we track your account, explain annual letters, and advise on changes that could affect your status—like income shifts, new balances, or lien activity.
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Tax CPA 911

Is Tax Relief Possible?

Yes, tax relief is possible!

Complete our free consultation form, and a tax expert will assess your liabilities and finances to determine eligibility for penalty abatement, installment agreements, levy/lien releases, an Offer in Compromise, or Currently Not-Collectible status. We negotiate with the IRS to stop collections, reduce penalties and interest, and craft affordable, compliant plans that protect your cash flow.

  • Fast eligibility options review
  • Stop IRS collections immediately
  • Tailored tax resolution strategy
  • Penalty and interest abatement
  • Dedicated IRS representation team
  • Compliance monitoring and support
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Tax CPA 911

America's Trusted Tax Partner

Serving All US States
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Nationwide tax relief and planning, serving individuals and businesses in all 50 states. Licensed professionals, secure digital onboarding, transparent pricing, and responsive support deliver expert guidance, solutions, and measurable savings, wherever you are, whenever you need us. Fast, friendly, reliable!

Arley Suarez

Arley Suarez

I highly recommend this company for your tax needs. I have been working with Caitlyn and she has been amazing with communicating throughout the process and a great help.
John Davis Testimonial

John Davis

Had a tax debt from 2019 that I couldn’t afford to pay. After the IRS started garnishing my wages I called Tax CPA 911 and spoke with a tax attorney who was able to get the garnishments to stop so I could afford to feed my family… after that they got the IRS to accept a settlement for a much smaller amount than I originally owed. I was able to pay off the debt in one payment and finally have some peace of mind.
Rob Taylor Testimonial

Rob Taylor

I came to Tax CPA 911 in February 2024 with an IRS tax lien of $118,000.00. They worked on a resolution and successfully reduced it to just $15,000.00 — a huge relief for me and my family. I now use them for my ongoing tax preparation, including for 2024 and 2025. I highly recommend their team for anyone needing serious tax help. They truly delivered.
Lenora Howell Testimonial

Lenora Howell

After dealing with tax issues for years, Tax CPA 911 helped me finally resolve everything. They were incredibly knowledgeable and worked quickly to get my case sorted. I wish I had found them sooner! They saved me thousands of dollars.

Get Started Today

If tax notices are mounting and basic expenses already stretch your paycheck, CNC may give you the space you need. Tax CPA 911 will evaluate eligibility, prepare the right forms, manage the IRS conversations, and guide you through reviews—so you can focus on keeping a roof overhead and food on the table. Schedule a confidential consultation to see if CNC is right for you.

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