Currently Not Collectible (CNC) means exactly that – that the  tax is currently not collectible.This status is often used by the IRS when the taxpayer’s financial situation is so bad that forcing them to pay the tax due would present a hardship to the taxpayer. Although a taxpayer may exist in CNC status for several years, they will not do so in isolation. The IRS has procedures in place to ‘check in’ on the taxpayer from time to time, and, as part of the program, the taxpayer agrees to get in touch with the IRS whenever their financial situation improves.

Eligibility for CNC status is determined on a case-by-case basis and is not guaranteed. If you owe more than $30,000 in tax, and want to know if you qualify for this or another IRS program, contact us.