What Is IRS Currently Not Collectible (CNC) Status?
CNC status pauses IRS collection when paying anything would cause financial hardship. The debt doesn't go away — but collection stops.
Currently Not Collectible (CNC), also called Status 53, is an IRS hardship designation. While in CNC, no levies, garnishments, or installment payments are required. The IRS reviews CNC status every 1 to 2 years against new income data.
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