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Tax attorney Darrin T. Mish

When you cannot pay the IRS and still keep the lights on.

The IRS has a status for people who cannot cover basic living expenses and a tax bill at the same time. It is called Currently Not Collectible. These guides explain how the IRS decides who qualifies, what it allows you to keep, and what happens next.

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The three questions the IRS asks

  1. What comes in? Gross monthly income from every household source.
  2. What does it allow out? Living expenses measured against the Collection Financial Standards.
  3. What do you own? Equity in assets that could be sold or borrowed against without causing hardship.

If allowed expenses meet or exceed income and there is no reachable equity, you may qualify for hardship status under IRM 5.16.1.2.9.

Start here

Six guides that cover the core of a hardship case, from the legal definition to choosing the right resolution.

Currently Not Collectible basics

What Currently Not Collectible Status Really Means

CNC is a pause button, not an eraser. Used correctly, it can buy you real breathing room.

Currently Not Collectible basics

How the IRS Legally Defines Economic Hardship

Hardship is not a feeling. It is a legal test with a regulation behind it, and you can use that regulation.

Forms 433-A and 433-F

Form 433-A, Section by Section, for a Hardship Request

Form 433-A is the document that decides most hardship cases. Fill it out like it matters, because it does.

Collection Financial Standards

The IRS Collection Financial Standards, in Plain English

The IRS does not ask what you spend. It asks what it will allow. Those are different questions.

Hardship reviews and life in CNC

Getting a Levy Released for Economic Hardship

When a levy leaves you unable to pay basic living expenses, the law says it has to come off. You still have to prove it.

Currently Not Collectible basics

CNC, Installment Agreement or Offer in Compromise: Choosing the Right Fit

CNC is one answer to 'I cannot pay.' It is not the only one, and it is not always the best one.

All hardship and CNC guides

Thirty guides, organized the way a hardship case actually unfolds.

Currently Not Collectible basics

What Currently Not Collectible Status Really MeansHow the IRS Legally Defines Economic HardshipCNC, Installment Agreement or Offer in Compromise: Choosing the Right Fit

Forms 433-A and 433-F

Form 433-A, Section by Section, for a Hardship RequestForm 433-F: The Shorter Financial Statement, ExplainedForm 433-A or Form 433-F: Which One You Will Be Asked For

Collection Financial Standards

The IRS Collection Financial Standards, in Plain EnglishNational Standards for Food, Clothing and Other ItemsThe Out-of-Pocket Health Care Standard and Medical CostsThe Housing and Utilities Standard: Why Your County MattersIRS Transportation Standards: Car Payments, Operating Costs and Transit

Expenses, debts and assets

How the IRS Measures Self-Employed Income in a Hardship CaseOther Necessary Expenses the IRS Allows Beyond the StandardsThe Documents That Prove an IRS Hardship ClaimWhen Your Real Expenses Exceed the IRS StandardsShared Household Expenses When Only One Person Owes the IRSCredit Cards, Student Loans and Other Debts in an IRS Hardship AnalysisOwing Both the IRS and the State: How Delinquent State Taxes Are TreatedYour 401(k) and IRA in an IRS Hardship AnalysisHome Equity and Other Assets: When They Block a Hardship FindingLife Insurance in an IRS Financial Analysis: Term, Whole Life and Settlements

Hardship reviews and life in CNC

Hardship Closing Codes 24 Through 32: The Number That Decides When CNC EndsHow CNC Status Gets Reactivated, and How to Prepare for ItInterest, Penalties and Refunds While You Are in CNC StatusCNC and the Ten-Year Collection StatuteTax Lien Filing When Your Account Is Placed in CNCGetting a Levy Released for Economic HardshipCNC Without a Financial Statement: Exception ProcessingCan You Get CNC Status With Unfiled Tax Returns?Passport Certification and Hardship CNC Status

Other IRS topics

Short overviews of other collection and controversy issues.

CNC overviewInstallment agreementsOffer in compromise strategyStatute expirationLevy releaseLien releasePenalty reliefUnfiled returnsCDP hearingsIRS AppealsAuditsTranscript analysisFresh StartFlorida property and the IRSTax CourtPayroll taxTrust Fund Recovery PenaltyBankruptcy and tax debtInnocent spouseForeign accountsCriminal exposureRevenue officer cases

Talk with Darrin T. Mish about your situation

Licensed in Florida since 1993, and admitted in Colorado, Texas, and the U.S. Tax Court. Call (813) 229-7100 or request a consultation online.

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