Services

Currently Not Collectible (CNC)

Currently Not Collectible (CNC)

Currently Not Collectible (CNC) is a collection alternative that prevents tax authorities from enforcement usually carried out by bank levies, wage garnishments and tax liens. CNC is a hardship status that is determined based on taxpayer assets, income and expenses. If the collection of tax would create an inability to meet basic necessary living expenses, CNC will be granted. The tax authorities can revisit the taxpayer's financial situation in the future to determine if they still qualify for CNC or whether to remove them from CNC status if their finances improve. A Notice of Federal Tax Lien (NFTL) may be filed against a taxpayer in CNC status to protect the interests of the government.