Pause IRS Collections During Financial Hardship

Suppose you’re facing severe financial hardship and cannot pay your tax debt without sacrificing essential living expenses. In that case, you may qualify for Currently Not Collectible (CNC) status. This powerful IRS relief option temporarily halts all collection actions, including wage garnishments, bank levies, and tax liens, giving you the breathing room you need to recover financially.

En Perez-Roura Law, our experienced Miami IRS tax resolution lawyers help individuals and businesses apply for CNC status strategically, ensuring the IRS fully recognizes your financial reality and pauses aggressive collection efforts.

What Is Currently Not Collectible (CNC) Status?

CNC status is granted when the IRS determines that enforcing collection would cause significant financial hardship. Once approved, the IRS temporarily suspends active collection activities, allowing you to stabilize your finances without the pressure of levies or garnishments.

Importantly, CNC status does not erase your tax debt—but it can delay collection long enough for the statute of limitations to expire, potentially resulting in permanent relief if your financial situation doesn’t improve.

How to Qualify for CNC Status

To secure CNC status, the IRS conducts a thorough review of your financial situation, including:

• Necessary Living Expenses – Housing, food, transportation, utilities, and other essentials.
• Income & Assets – Wages, bank accounts, property, and any available resources.
• Monthly Budget Analysis – Your ability to pay after covering basic living costs.

Our legal team prepares and submits Form 433-A or 433-F, ensuring all financial disclosures are accurate, complete, and presented in a way that demonstrates genuine hardship. A Miami CNC lawyer can make the difference between approval and denial.

Key Benefits of CNC Status

• Stops IRS Collection Actions – Prevents wage garnishments, bank levies, and the filing of new tax liens.
• Provides Temporary Relief – Offers critical time to recover from unemployment, illness, or other financial setbacks.
• Potential Long-Term Resolution – If your hardship persists, the IRS may allow the 10-year collection statute to run out, effectively eliminating the debt.
• Strategic Tax Relief Tool – CNC status is often used as a gateway to other IRS relief programs, such as lien removal, an Offer in Compromise, or a structured installment agreement.

Why Work with a Miami IRS Tax Resolution Lawyer

Applying for CNC status involves more than just filling out forms — the IRS scrutinizes every detail. At Perez-Roura Law, we guide you through the entire process, from gathering financial documentation to negotiating directly with the IRS on your behalf.

Our team ensures your case is presented clearly and persuasively, maximizing your chances of approval and protecting you from unnecessary collection actions while you regain financial stability.

Call Perez-Roura Law at (305) 570-3259 today to speak with a Currently Not Collectible (CNC) status lawyer in Miami and pause IRS collections during financial hardship.