Currently Not Collectible —
Harris County, Houston TX
When paying the IRS would leave you unable to cover rent, groceries, or fuel in Houston, Currently Not Collectible status — the IRS's Status 53 — can put your account on hold. It stops levies and wage garnishments and gives Harris County families breathing room while income recovers. 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 Harris County taxpayers when paying would prevent them 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 keeps running, some Houston 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 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 Harris County 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 holds.
CNC is not forgiveness. The debt does not disappear, and interest continues to add up. What CNC buys you is time and protection. That protection matters most for Harris County households whose income has dropped below the level needed to cover Houston's cost of living. And because the collection statute keeps running during CNC, taxpayers whose hardship lasts long enough may see the remaining balance expire and be written off permanently.
The Financial-Hardship Qualification Test
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 after necessary expenses, you likely qualify for hardship status.
The IRS applies 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 Harris County account can be placed in Currently Not Collectible.
This test is especially relevant in Houston's energy economy. Oil and gas, drilling, and field services run in boom-bust cycles — a worker earning well during a boom can see income collapse during a downturn. When that happens, the same household that owed taxes from a high-earning year may suddenly meet the CNC hardship threshold.
Form 433-F: Documenting Your Hardship
The IRS does not place an account in CNC on your word alone. You document your finances on Form 433-F, the Collection Information Statement. This form is where you prove the hardship that justifies pausing collection.
How Collections Pause Once You Are in CNC
When the IRS codes your account as Status 53, enforced collection stops. That is the immediate relief Harris County taxpayers feel. But it is important to understand exactly what pauses and what does not.
The 10-Year Collection Statute Keeps Running
The single most powerful feature of CNC is what happens to the clock. The IRS generally has ten years from the date a tax is assessed to collect it — this deadline is called the Collection Statute Expiration Date, or CSED. Critically, that clock does not stop while your account sits in Currently Not Collectible.
For a Harris County taxpayer whose hardship is long-lasting, this can mean the entire balance expires. If an account stays in CNC for the remaining years on the statute, the IRS writes off the debt permanently when the CSED is reached. That is why tracking your CSED is as important as qualifying for CNC in the first place — the goal is not just to pause collection, but to run out the clock when that is realistic.
CNC Is Temporary: Periodic Review
Currently Not Collectible is not a permanent resolution. The IRS reviews CNC accounts periodically and monitors your reported income. When you place an account in CNC, the IRS often sets an income closing threshold; if your future tax returns show income rising above that level, the status can be lifted and collection can resume.
For Houston taxpayers in the construction trades or the energy sector, this matters: a return to a boom cycle that lifts your income can trigger the IRS to revisit your account. If your finances recover, the IRS may ask you to move to an installment agreement or revisit your ability to pay. Until then, the CNC pause holds. Houston-area cases are administered through the IRS field office at 1919 Smith Street, Houston, which handles Harris County collection matters.
How to Request CNC Status in Harris County
Frequently Asked Questions
How does Currently Not Collectible status help Harris County taxpayers?
Currently Not Collectible (CNC), or Status 53, is an IRS hardship designation for taxpayers who cannot pay without sacrificing basic living expenses. For Harris County and Houston taxpayers — especially energy-sector and 1099 workers hit by boom-bust income cycles — CNC pauses levies and wage garnishments. The debt remains and interest still accrues, but active collection stops while you stabilize.
What form do I need to request CNC status in Houston?
Most individual taxpayers complete Form 433-F, the Collection Information Statement, to document monthly income, allowable living expenses, and assets. The IRS compares this against its Collection Financial Standards. If your necessary expenses meet or exceed your income, your account can be placed in Currently Not Collectible. Houston-area cases are handled through the IRS field office at 1919 Smith Street.
Does the 10-year collection statute keep running while I am in CNC?
Yes. The Collection Statute Expiration Date (CSED) continues to run while you are in Currently Not Collectible status. The IRS generally has 10 years from assessment to collect. If your hardship lasts long enough, the statute can expire while your account sits in CNC, and the remaining Harris County tax balance is written off permanently.
See If Your Harris County Account Qualifies for a Collection Pause
Our $399 case review runs the same hardship analysis the IRS uses to determine whether your account qualifies for Currently Not Collectible status — and whether the 10-year statute could expire in your favor.