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Currently Not-Collectible

  • Currently-Not-Collectibe (CNC) is an account that the IRS will place the taxpayer’s account. (CNC) status is when they determine the IRS cannot collect the taxes with full payment through Installment Agreements or by Offer-In-Compromise.

  • Currently-Not-Collectible status may be a short-term or long-term option according to the taxpayer’s situation.
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