ebotCPA — The Entrepreneur's CPA

    Basic living costs leave nothing for tax payments

    Currently Not Collectible status is an IRS hardship designation that may pause active levy and garnishment action. It does not erase the balance, prevent every collection measure or stop interest and some penalties from accruing.

    How it works

    1. 1

      Review account and collection history

      We review balances, notices, tax periods and the collection statute timeline. We identify filing or account issues that may affect a request.

    2. 2

      Document financial hardship

      We organize income, expenses, assets and supporting records using the applicable financial statement. The review considers IRS allowable expense standards and household circumstances.

    3. 3

      Request and monitor CNC status

      If the facts support proceeding, we prepare the agreed request and communicate with the IRS. The IRS decides whether to designate the account CNC and may review it later.

    Which sounds like you?

    Income barely covers basic expenses

    Your income may not leave money for tax payments after essential costs.

    You rely on fixed income

    Social Security, disability or pension income may limit payment ability.

    Your income has fallen

    Job loss or reduced earnings may have changed your financial position.

    Medical costs are significant

    Health expenses may affect your ability to meet both basic needs and tax payments.

    What we do

    Financial hardship review

    A CNC request documents why paying the tax balance would interfere with basic living expenses. • Review income, essential expenses, assets and liabilities. • Organize the applicable financial statement, such as Form 433-A or Form 433-F. • Compare actual costs with relevant IRS allowable expense standards. • Identify supporting documents and changes that could affect the analysis. You receive a financial summary and a checklist of the records used for the request.

    What CNC status changes

    CNC status generally pauses active levy and garnishment action while it remains in effect, but it does not cancel the debt. • The IRS may still file a Notice of Federal Tax Lien. • Future tax refunds may be offset against the balance. • Interest and some penalties may continue to accrue. • The IRS may review finances periodically or if circumstances change. • The collection statute generally runs from assessment under IRC § 6502, subject to applicable extensions or suspensions. You receive an explanation of the status, its limits and possible account review points.

    Request and ongoing records

    The IRS evaluates a CNC request using account details and financial information. • Confirm filing compliance and review any outstanding IRS notices. • Prepare and organize Form 433-A or Form 433-F and supporting records. • Respond to requests for updated financial details within the agreed scope. • Track collection statute dates and any events that may affect them. You receive copies of the request materials and IRS correspondence handled within the agreed scope.

    IRS authority and references

    These authorities address collection timing, hardship determinations and expense analysis. You receive the references relevant to the agreed scope.

    Engagement and representation

    CNC status is an IRS determination and does not guarantee that all collection activity ends. You receive a written summary of the agreed representation scope.

    Client perspective

    Proof from Google reviews

    5.0 average · 105 Google reviews · ebotCPA, Irving, TX

    Read all reviews

    “EbotCPA made filing my taxes so much easier than I expected! They explained everything in a way that was easy to understand, caught deductions I didn't even know I qualified for, and made the whole process stress-free. Super responsive.”

    Harrison NdetanTax Preparation · Google

    “Working with Mr. Ebot has been an absolute pleasure. He is highly knowledgeable, detail-oriented, and makes the tax process simple and stress-free. His professionalism, responsiveness, and genuine care for his clients really set him apart.”

    Ndohnwi MomaTax Strategy & Planning · Google

    Published pricing

    These are the current published fees from our service catalog. We confirm final scope and any quoted add-ons in writing before work starts. The $97 Notice Review is credited toward the $497 Case Analysis. Fixed fees, confirmed in writing before work begins. Not a guarantee of any IRS outcome. We never charge a percentage of tax saved.

    Free Notice Decoder / free path

    The free decoder explains your notice from its type and date. No documents are uploaded at the free step.

    Free

    Notice Review

    Send us your IRS notice along with your own transcripts. We tell you what the notice is, what it means, and what the issues appear to be at a high level. This is information, not tax advice.

    $97

    Case Analysis

    We pull your transcripts, analyze your whole situation, and give you a written do-it-yourself plan.

    $497

    Representation

    Power of attorney (Form 2848) and we represent you before the IRS. Flat $1,000.

    $1,000

    Resolution work

    Final scope depends on work type and amount owed.

    Fixed by work type and amount owed

    Common questions

    What happens before currently not collectible (cnc) status work begins?

    We discuss your goals and records, confirm the engagement scope and fee in writing, and identify deadlines before substantive work starts.

    How do you determine the fee?

    Current catalog amounts and quote terms are listed in Published pricing above. We confirm the agreed work, responsibilities, and any quoted scope in writing before engagement.

    What records should I prepare?

    The records depend on your situation. We provide a focused request list after confirming the work and reporting period.

    Authority and standards
    • IRC § 6502 · Collection After AssessmentEstablishes 10-year CSED for tax collection
    • IRM 5.16 · Currently Not CollectibleProcedures for CNC determinations and hardship closures
    • IRM 5.15.1.7 · Allowable Expense StandardsNational and Local Standards for living expense calculations
    • Policy Statement P-5-71 · Collection When Hardship ExistsIRS policy on balancing collection against taxpayer hardship
    • IRM 5.16.1.2.9 · CSED and CNCImpact of CNC status on statute of limitations
    • Vinatieri v. Commissioner · 133 T.C. 392 (2009)Tax Court standards for demonstrating economic hardship

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