What Is Currently Not Collectible Status?

Currently Not Collectible (CNC) is a formal IRS designation where they agree to pause all collection efforts because you can’t afford to pay any amount toward your tax debt.

This status:

• Stops IRS levies and garnishments
  
  
• Suspends monthly payment requirements
  
  
• Prevents further collection notices (for now)
  
  
• Keeps your case in “non-active” status while you’re in hardship
  

Who Qualifies for CNC?

You may qualify if:

• Your monthly income is less than your allowable living expenses
  
  
• You’re unemployed or underemployed
  
  
• You’re on Social Security, disability, or fixed income
  
  
• You’re supporting dependents on limited wages
  
  
• Paying the IRS would create a serious financial hardship
  
  

You’ll need to complete:



• IRS Form 433-A or 433-F
  
  
• Provide documentation of income, expenses, housing, bills, etc.
  
  

CNC is not automatic — you must prove your financial hardship.

What Happens When You’re in CNC?

• IRS stops collection activity immediately
  
  
• They mark your account as “Status 53” (non-collectible)
  
  
• Interest and penalties continue to accrue
  
  
• IRS may still file a tax lien (in some cases)
  
  
• Your case is periodically reviewed for improvement in financial condition
  
  

If your situation improves, the IRS may reassign your case for payment or settlement. But while you remain eligible, no payments are required.

Oklahoma Case Example

Client: Single father in Ardmore, OK

• Owed $27,000 in back taxes from self-employment
  
  
• Working part-time while caring for two children
  
  
• IRS had sent CP504 — levy was imminent
  
  
• We submitted Form 433-A and full hardship documentation
  
  
• IRS approved CNC — no payments required, garnishment avoided
  

CNC vs. Offer in Compromise

Why Work With Summit Tax Relief?

• CPA-led team based in Oklahoma
  
  
• We know what IRS agents need to see in a CNC request
  
  
• We prepare and submit Form 433-A or 433-F for you
  
  
• We stop collections and monitor your case
  
  
• Flat-fee pricing — no hourly billing

Internal Links

• IRS Form 433-A – What It Is and Why It Matters
  
  
• Who Qualifies for an IRS Offer in Compromise
  
  
• IRS CP504 Notice – What It Means and What to Do

Get Help Now

If you truly can’t afford to pay the IRS, we’ll help you prove it — and stop collections cold.

📞 Call Summit Tax Relief at (833) 477-4911
📅 Schedule Your Free Strategy Call

FAQ

📣 About the Author

Marc Boulanger, CPA is the founder of Summit Tax Relief LLC, a boutique tax resolution firm based in Oklahoma City, OK and trusted by high-income individuals and business owners across Oklahoma.

He is the author of Oklahoma Taxpayers' Guide: Taking A Stand Against the IRS: A Step-by-Step Plan for Dealing With Tax Collectors and Unfiled Returns Without Going Broke, available now on Amazon. The book offers a step-by-step plan for resolving IRS tax debt without losing your business, your home, or your peace of mind.

With over a decade of experience resolving high-stakes IRS and State tax matters, Marc brings strategic insight to complex cases involving wage garnishments, bank levies, unfiled returns, and six-figure tax debts. He is known for helping clients reduce or eliminate tax liabilities through expertly negotiated settlements and compliance plans.

Marc is a Certified Public Accountant licensed in California and Oklahoma and holds the designation of Certified Tax Representation Consultant. He is a member of the American Society of Tax Problem Solvers (ASTPS) — the national organization founded by the educators and practitioners who have trained thousands of CPAs, EAs, and tax attorneys in IRS representation strategy.

Every case is handled with discretion, proven methodology, and direct CPA-led representation — not call center scripts.

📍 Learn more at www.summittaxrelief.com or call (833) 477-4911.