IRS Currently Not Collectible (CNC) Status — When and How
CNC pauses IRS collection when you can't afford basic living expenses plus a tax payment. The 10-year collection clock keeps ticking.
Currently Not Collectible (CNC, status 53) is an IRS hardship designation that suspends active collection — no levies, no garnishments — while you cannot pay. Penalties and interest continue accruing, but in many cases the 10-year CSED (Collection Statute Expiration Date) expires before the IRS resumes collection.
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