Currently Not Collectible (CNC) Status

Pausing IRS Collection When You Truly Can't Pay

If your income barely covers necessary living expenses, the IRS may agree to classify your account as Currently Not Collectible, which temporarily suspends active collection efforts, including levies and garnishment, while your financial hardship continues. It doesn’t erase the debt, but it stops enforcement while you’re genuinely unable to pay.

Mitchell St. Louis, P.A. helps clients document their financial hardship and present it to the IRS in the format required to qualify for CNC status, then monitors the case to keep collection paused for as long as the hardship continues.

What we handle:

Evaluating whether your financial situation qualifies for CNC status
Preparing the required financial disclosure documentation
Negotiating CNC status directly with the IRS
Monitoring your account and responding to periodic IRS financial reviews
Transitioning to a payment plan or Offer in Compromise if your situation improves

Why it matters:

CNC status can provide real relief during a genuine financial hardship, but the IRS periodically reviews these cases and can resume collection if your circumstances change or if the request isn’t properly documented from the start.

Contact Mitchell St. Louis, P.A. today to schedule a consultation to find out if Currently Not Collectible status is right for you.