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Collection Procedures for Taxpayers Filing and/or Paying Late
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 Information for Innocent Spouses
What do I do if I Cannot 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 (PDF)
- Publication 1854, How to Prepare a Collection Information Statement (Form 433-A) (PDF)
- Collection Financial Standards for completing the Expense section of Forms 433-A and 433-F
What Options Do I Have if I Cannot Full Pay?
- Payment Plans, Installment Agreements
- Online Payment Agreement
- Online Payment Agreement (Video)
- Offer in Compromise
- Temporary Delay (unable to pay)
What Can the IRS do if I Will Not File or Pay?
- Enforced Collection Actions
- Understanding a Federal Tax Lien
- Selling Your Property
- Federal Payment Levy Program
- Employment Taxes and the Trust Fund Recovery Penalty (TFRP)
How Can I Prevent Future Tax Liabilities?
Page Last Reviewed or Updated: 21-Sep-2015