---
title: What Is Currently Not Collectible Status? | TaxTruce
url: https://taxtruce.com/answers/what-is-currently-not-collectible-status
updated: 2026-10-29
---

# What is currently not collectible status?

Updated October 8, 20261 sourceTaxTruce team[Fact checked](/editorial-standards)

The short answer

It is when the IRS pauses most collection because you can't pay basic living costs. You still owe the debt, and penalties and interest keep growing. The IRS may file a lien and will keep your refunds while you are in CNC.

## Sources

1. [IRS: Temporarily delay the collection process](https://www.irs.gov/businesses/small-businesses-self-employed/temporarily-delay-the-collection-process)

Run the numbers with our [free tax tools](/tools), like the penalty and payment plan math.