IRS Currently Not Collectible (CNC): Pause Collection When You Cannot Pay
Place your account into CNC status when paying anything toward IRS debt would leave you unable to cover basic living expenses.
Currently Not Collectible status halts IRS collection activity when you have no monthly disposable income under IRS standards. The debt remains but wage garnishments and levies stop.
CNC placement typically takes 30 to 90 days. Emergency levy releases can be obtained in 3 to 10 days.
Flat $1,195 including Form 433 preparation and negotiation.
All collection activity suspended. Balance continues to accrue interest but no payments are required until financial circumstances improve.
Eligibility Requirements
- Monthly income does not exceed allowable expenses under IRS collection standards
- All required returns filed
- Willing to provide full financial disclosure on Form 433-F or 433-A
Our 5-Step Process
Here is exactly how Gullia Filing handles your Currently Not Collectible (CNC) Status case, from intake to resolution.
Collection standard analysis
We compare your household income to IRS national and local expense standards for food, housing, transportation, and healthcare.
Form 433 preparation
We prepare the collection information statement with supporting documentation and a monthly cash-flow narrative.
ACS or Revenue Officer negotiation
We contact the Automated Collection System or your assigned Revenue Officer to request CNC status placement.
Levy release requests
When active levies exist, we submit hardship documentation to release wage garnishments and bank levies within days.
Annual review protection
The IRS periodically reviews CNC accounts. We track the review triggers and prepare responses to maintain your status.
Documents We Need From You
Frequently Asked Questions
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Get Free IRS Case Review
Talk to a licensed Enrolled Agent or Chartered Tax Adviser. We review your notices, transcripts, and options with no obligation.