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 ProcessPDF 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 Cannot File or Pay by the Due Date? Ten Tips for Taxpayers Who Owe Money to the IRS Tax Payment Options 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 IndividualsPDF Form 433-B, Collection Information Statement for BusinessesPDF Form 433-F, Collection Information StatementPDF 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 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 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? EFTPS Estimated Taxes IRS Tax Withholding Estimator Employment Taxes for Businesses Videos IRS Liens Videos Online Payment Agreement Video Owe Taxes? Understanding IRS Collection Efforts Payment Alternatives - When You Owe the IRS Tax Return Overdue? Why you should file and pay now Find out