Protect every separate deadline
A CNC request does not automatically stop the date on a levy, lien, appeal, refund, Tax Court, or other notice. Record those dates before gathering financial documents.
1. Identify the tax accounts
- Latest IRS bill or collection notice.
- Tax forms and periods listed on the notice.
- Current balance checked through an official IRS account or transcript when appropriate.
- Assigned revenue officer or IRS contact identified.
- Separate deadlines entered on a calendar.
2. Check filing and current-tax compliance
- Required past-due returns identified and prepared.
- Current return filed on time.
- Current withholding or estimated tax reviewed.
- Business federal tax deposits current when applicable.
- New liabilities avoided while the request is pending.
3. Confirm the requested form
- Form 433-F, revision July 2024, if the IRS requests the shorter individual statement.
- Form 433-A, revision June 2026, for wage earners or self-employed individuals when the detailed form is required.
- Form 433-B, revision June 2026, for a business.
- No OIC version used unless applying separately for an offer in compromise.
- Latest form downloaded directly from IRS.gov.
4. Gather income records
- Recent pay statements for household earners.
- Self-employment profit-and-loss information.
- Social Security, pension, unemployment, disability, or other benefit records.
- Rental, investment, support, and other recurring income.
- Expected increases or decreases documented.
5. Gather asset and debt records
- Bank, investment, retirement, payment-app, and digital-asset statements.
- Real estate values, mortgages, and equity information.
- Vehicles, business equipment, valuable personal property, and loan balances.
- Available credit and accounts receivable when requested.
- Transfers, trusts, lawsuits, or other interests reported when the form asks.
6. Gather necessary-expense proof
- Housing and utility bills.
- Transportation, insurance, and secured-debt payments.
- Medical insurance and out-of-pocket health costs.
- Court-ordered support and other required payments.
- Child care, taxes, and other recurring necessary expenses.
- Unusual expenses explained with supporting documents.
7. Prepare the hardship explanation
- Monthly income and necessary expenses reconciled.
- Amount available for tax payment calculated honestly.
- Temporary or continuing cause of hardship explained.
- Documents labeled and tied to the explanation.
- No guarantee or unsupported claim that the IRS must approve CNC.
8. Contact the IRS and preserve proof
- Number on the current notice or official CNC page used.
- Date, employee identification, tax periods, and requested documents recorded.
- Sensitive records sent only through the channel provided by the IRS.
- Complete copy retained.
- Follow-up date recorded.
9. Confirm the outcome
- Tax periods placed in CNC confirmed.
- Future financial review understood.
- Refund offset and possible NFTL filing understood.
- Penalties and interest monitored.
- Current filing and payment obligations maintained.
- Payment plan, offer in compromise, penalty relief, or TAS help reviewed when appropriate.