The Internal Revenue Service is obligated to report your delinquent tax account as “currently not collectible” due to inability to pay if a review of your financial information with substantiated documentation shows you cannot pay your tax liability. A financial statement must be submitted along with supporting financial documents. You must also have filed all of your tax returns. Your account will remain in “CNC” status for as long as your finances continue to show you do not have the ability to pay.
The irs will review your future tax return filings to determine if your income has increased and you might have the ability to begin paying towards your tax debt.
Please contact me if you are interested in learning more about the IRS “CNC” process or if you have additional questions.