Can I Delay IRS Collection?

Yes — if you can demonstrate that paying your tax debt would prevent you from covering basic living expenses (rent, food, utilities, transportation), you can request "Currently Not Collectible" (CNC) status. While in CNC status, the IRS will generally suspend active collection — no levies, garnishments, or collection calls. The debt doesn't go away, and interest and penalties continue to accrue. The IRS reviews your financial situation periodically and will resume collection if your circumstances improve. The 10-year collection statute of limitations continues to run while you're in CNC status, which could eventually make the debt uncollectable.