Currently Not Collectible

Currently Not Collectible (CNC) status is an IRS hardship program that temporarily suspends collection activity when paying your tax debt would prevent you from covering necessary living expenses. First Financial evaluates your financial situation, prepares the required financial disclosures, and works directly with the IRS to determine whether you qualify for CNC status. If approved, collection efforts such as levies and wage garnishments may be paused, giving you valuable financial breathing room while you work toward long-term tax relief.