CNC is a hardship program offered by the IRS to taxpayers that cannot afford to make payments on the debt. If it can be successfully presented to the IRS that you can’t pay both your taxes and your basic living expenses, it may place your account in CNC status. While your account is in CNC status, the IRS generally won’t try to collect from you through traditional aggressive collection actions such as wage garnishments, bank levies and asset seizures. Typically, the CNC program is easier to qualify for than the OIC and the results can be just as effective without having to submit substantial documentation to the IRS, as is required with the OIC program.