40-Year Tax Attorney Reveals Little-Known IRS Relief Status

Millions may qualify for IRS's "Currently Not Collectible" status to halt collection efforts

Mar. 13, 2026 at 5:23pm

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A renowned tax attorney with over 40 years of experience is urging financially distressed taxpayers to learn about the IRS's little-known "Currently Not Collectible" (CNC) status, which can halt collection efforts for those who qualify. The attorney says many Americans who owe back taxes are unaware of this hardship designation and how easy it is to qualify.

Why it matters

The CNC status is an important but often overlooked option for taxpayers struggling to pay their IRS debts. This designation can provide much-needed relief by pausing wage garnishments, bank levies, and other collection actions, but many people don't know it exists or how to properly apply for it.

The details

Under CNC status, the IRS may cease levies on wages, bank accounts, and other collection sources, provided the taxpayer meets specific financial criteria and remains compliant with future filing and payment requirements. Eligibility is determined solely by the IRS based on individual circumstances. The attorney says confusion surrounding IRS hardship options often leads taxpayers to pursue costly resolution strategies unnecessarily or ignore IRS notices altogether.

  • Tax season is ramping up in 2026.

The players

Charles T. Almond III

A tax attorney with more than 40 years of experience representing taxpayers before the IRS Collection Division.

TaxClosure

A guided educational platform founded by Almond that provides step-by-step instruction to help taxpayers through the IRS hardship evaluation process, including completing IRS Form 433 to determine CNC status.

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What they’re saying

“Many taxpayers assume that once they owe the IRS, they have no choice but to enter a payment plan they cannot afford. In reality, the IRS has a formal process for evaluating whether someone truly has the financial ability to pay. If they don't, collections can be paused.”

— Charles T. Almond III, Tax Attorney

“There is a widespread misconception that the IRS never stops collecting. The agency does not want to spend time pursuing individuals who can demonstrate they cannot pay. The key is properly presenting financial information using the required IRS forms and standards.”

— Charles T. Almond III, Tax Attorney

What’s next

Taxpayers who believe they may qualify for CNC status should visit TaxClosure.org to learn more about the process and how to properly complete the required IRS Form 433.

The takeaway

The IRS's CNC status is an important but often overlooked option for financially distressed taxpayers struggling to pay their debts. By properly demonstrating their inability to pay, taxpayers can halt collection efforts and avoid costly resolution strategies or ignoring IRS notices altogether.