If paying your tax debt would prevent you from covering basic living expenses, the IRS can pause collection by classifying your account as Currently Not Collectible (CNC). The debt does not disappear, but garnishments and levies stop while you regroup.
The hardship test
We submit Form 433-F or 433-A showing income, allowable expenses (Collection Financial Standards), and asset equity. If allowable expenses meet or exceed income, the case qualifies for CNC (status 53).
What CNC stops
Active levies and wage garnishments are released. New levies are blocked. The 10-year Collection Statute Expiration Date keeps running — so debt can expire while in CNC.
What CNC does not stop
Federal Tax Liens may still be filed to protect the government's interest. Refunds will be intercepted. The IRS reviews CNC cases every 18-24 months and can reactivate collection if income rises.
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