The collection process and taxpayer rights
- The collection process
- IRS notices and bills, penalties and interest charges
- Penalties at a glance
- Taxpayer rights
- Taxpayer Advocate Service
- Publication 594, The IRS Collection Process PDF
- How to contact the IRS
- Appealing a collection decision
- Tax relief for spouses
- Right to representation
- Time IRS can assess, collect and issue a refund
What do I do if I can't file or pay by the due date?
What if the IRS asks for financial information to determine how much I can pay?
- Form 433-A, Collection Information Statement for Wage Earners and Self-Employed Individuals PDF
- Form 433-B, Collection Information Statement for Businesses PDF
- Form 433-F, Collection Information Statement
- Publication 1854, How to Prepare a Collection Information Statement (Form 433-A) PDF
- Publication 5059, How to Prepare a Collection Information Statement (Form 433-B) PDF
- Collection Financial Standards for completing the Expense section of Forms 433-A and 433-F
What options do I have if I can't fully pay?
- Payment plans, installment agreements
- Online payment agreement
- Offer in compromise
- Temporary delay (unable to pay)
What can the IRS do if I won't file or pay?
- Enforced collection actions
- Summons
- Understanding a federal tax lien
- Levy
- Selling your property
- Federal Payment Levy Program
- Employment taxes and the Trust Fund Recovery Penalty (TFRP)
- Revocation or denial of passport in case of certain unpaid taxes
How can I prevent future tax liabilities?
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