Tax Attorney Reveals IRS Relief Status for Financially Distressed

Little-known "Currently Not Collectible" status can halt IRS collection efforts for qualifying taxpayers

Mar. 13, 2026 at 1:26pm

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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 "Currently Not Collectible" (CNC) status, which can halt collection efforts for those who qualify. Many taxpayers are unaware of this hardship designation and how easy it is to qualify, often pursuing costly resolution strategies unnecessarily or ignoring IRS notices altogether.

Why it matters

The CNC status is an important IRS program that can provide relief for taxpayers who truly cannot afford to pay their back taxes, but many are unaware it exists. This story highlights how this little-known option can help financially distressed individuals avoid further financial hardship from aggressive IRS collection tactics.

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. Tax attorney Charles T. Almond III says there is a widespread misconception that the IRS never stops collecting, when in reality the agency does not want to pursue individuals who can demonstrate they cannot pay.

  • Tax season is currently 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. He began his career as an accountant before earning his law degree from Emory University School of Law, and previously worked in the tax department of PricewaterhouseCoopers and as in-house tax counsel for Citizens & Southern Banks. In 1983, he founded his Taxpayers' Clinic, dedicating his practice to representing taxpayers before the IRS.

TaxClosure

A guided educational platform founded by Charles T. Almond III 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 are struggling to pay their back taxes should visit TaxClosure.com to learn more about the IRS's CNC status and how to properly apply for it.

The takeaway

The IRS's CNC status is an important but little-known option that can provide much-needed relief for financially distressed taxpayers, but many are unaware it exists. This story highlights how understanding and properly utilizing this hardship designation can help taxpayers avoid further financial hardship from aggressive IRS collection tactics.