Some taxpayers find themselves in a current financial hardship where they simply are unable to pay anything towards their back tax liability. This might be due to a layoff, temporary illness, or even just living on a fixed income with substantial equity in your home. The IRS has a program called "Currently Not Collectible" (CNC) status or "hardship stat" whereby the IRS removes a taxpayer´s account from active collection efforts. The IRS has requirements that an account must meet before it can be placed into a CNC status. Unless the taxpayers financial situation changes, the account will remain in CNC status untl the tax liabilities expire due to Statute of Limitations.