Currently Not Collectible —
Duval County, Florida
When paying the IRS would leave you unable to cover basic living expenses, Currently Not Collectible (CNC) status — also known as Status 53 — can put your account on hold. For Jacksonville families, CNC stops levies and wage garnishments and gives you breathing room while your finances recover. In some cases the 10-year collection statute expires while you are in CNC, wiping out the balance entirely. See our flat-fee pricing →
Currently Not Collectible status pauses IRS collection for Duval County taxpayers when paying would prevent you from meeting basic living expenses. The IRS stops levies and garnishments, but the debt remains and interest keeps accruing. Because the 10-year collection statute (CSED) keeps running, some balances expire while in CNC. You qualify by proving through Form 433-F that your allowable expenses meet or exceed your income. A $399 case review confirms whether you meet the Jacksonville hardship threshold.
What is Currently Not Collectible Status?
Currently Not Collectible is an IRS account status applied when a taxpayer cannot pay their tax debt without sacrificing necessary living expenses. Internally the IRS codes it as Status 53. Once your account is placed in CNC, the IRS suspends enforced collection: no new levies on your wages or bank accounts, and no asset seizures while the status is in place.
CNC is not forgiveness. The debt does not disappear, and interest continues to add up. What CNC buys a Duval County taxpayer is time and protection. And because the collection statute — generally ten years from assessment — keeps running during CNC, those whose hardship lasts long enough may see the remaining balance expire and be written off permanently. Even a modest hardship period can meaningfully shrink what the IRS can ever collect from a Jacksonville taxpayer.
How the IRS Decides You Qualify
CNC eligibility comes down to a financial analysis. The IRS compares your monthly income to your allowable living expenses using national and local Collection Financial Standards. If little or nothing is left over, you likely qualify.
The IRS uses Collection Financial Standards for housing, food, transportation, and healthcare. If your necessary expenses consume essentially all of your income, paying the IRS would create a hardship and your account can be placed in CNC. You report these figures on Form 433-F, the Collection Information Statement.
Who Typically Qualifies in Jacksonville
Duval County's economy produces exactly the kind of variable and interrupted income that the IRS recognizes as hardship across Jacksonville, Jacksonville Beach, Atlantic Beach, and Neptune Beach:
Military & Defense Families
Service members and families tied to Mayport and NAS Jacksonville, plus defense contractors, often face PCS moves and pay gaps that strain a budget.
Logistics & Transportation
Truck drivers and JAXPORT-linked transportation workers with variable, seasonal, or per-load income can see months where nothing is left to pay the IRS.
Port & Seasonal Hospitality
JAXPORT dock workers and hospitality staff tied to Jaguars game days and tourism see income swing sharply between busy and slow stretches.
Small Business & 1099
Self-employed and 1099 contractors across Duval County whose earnings dropped sharply may qualify when allowable expenses exceed income.
What You Should Know Before Requesting CNC
The 10-Year Collection Statute Keeps Running
The single most powerful feature of CNC is what happens to the Collection Statute Expiration Date, or CSED. The IRS generally has ten years from the date a tax is assessed to collect it. Unlike some resolution paths, time spent in Currently Not Collectible status does not stop that clock — it keeps ticking down.
For a Jacksonville taxpayer placed in CNC late in the statute period, the practical result can be that the IRS never collects the balance at all. When the CSED arrives, the remaining debt is written off by law. This is why monitoring your statute date is as important as qualifying for the status in the first place, and why a careful review of your account transcript matters so much.
How to Request Currently Not Collectible Status
Frequently Asked Questions
What is Currently Not Collectible status for Duval County taxpayers?
Currently Not Collectible (CNC), also called Status 53, is an IRS designation for Jacksonville and Duval County taxpayers who cannot pay their tax debt without creating financial hardship. While in CNC, the IRS stops active collection such as levies and wage garnishments, though the debt remains and interest continues to accrue.
Does the IRS forgive debt in Currently Not Collectible status?
No. CNC does not erase the debt — it pauses collection. However, the 10-year collection statute (CSED) keeps running while you are in CNC, so if the statute expires before your finances improve, the remaining balance can be written off permanently.
How do I qualify for CNC in Jacksonville?
You qualify by proving financial hardship on IRS Form 433-F. The IRS compares your monthly income to allowable living expenses using Collection Financial Standards. If little or nothing is left after necessary expenses, your Duval County account can be placed in Currently Not Collectible status.
See If You Qualify for a Collection Pause in Duval County
Our $399 case review runs the same hardship analysis the IRS uses to determine whether your Jacksonville account qualifies for Currently Not Collectible status — and whether the 10-year statute could expire in your favor.