A taxpayer is eligible for Currently Non Collectible (CNC) status when the IRS/State recognizes when a taxpayer’s gross monthly income is lower than her allowable expenses under the National Standards. 

The IRS/State recognizes that you cannot afford to currently pay your tax debt, will delay the collection of your taxes, and your account will not be subject to adverse collection activities, such as bank or wage levies. 

While you are in Currently Non Collectible (CNC) status the IRS Expiration of Statues (CSED) will continue to run for the taxes you owe.