Collection Process: Filing 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 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