Definition
Transaction Code 530. Indicates the account has been placed in Currently Not Collectible (CNC) status. The specific closing code indicates the reason.
What it means for a resolution case
Active collection is paused, but the balance, interest, and CSED still run. CNC is a status, not a discharge — monitor for levy restart when income changes.
Related codes
Where RESO uses it
Core Discovery reads these postings from Account transcripts and surfaces them as findings — not as a raw code list. The ledger stays Tier IRS. Client memory does not overwrite it.
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