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 PDF
- 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?
¿Se ha vencido el plazo de presentación de la declaración de impuestos?
Por qué debe presentar y pagar ahora