The purpose of Currently Not Collectable (CNC) option is to ensure collection action is suspended while the taxpayer is in a non-collectable status by placing the account in the Master File for review at a future time.

This is a band-aid solution for the taxpayer because the IRS will revisit the debt at a future time period to determine if the status of the taxpayer’s financial ability to pay changes.
This option will be evaluated by Tax Fixers Network if available as part of the review process in conjunction with the preparing to file an Offer in Compromise and or an Installment Agreement.

Therefore, if available, this option has the Offer in Compromise type “Doubt as to Collectable” deferred and the taxpayer has time to regain his or her ability to pay and negotiate other options

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