From April 1 through July 15, 2020 the IRS’s People First Initiative provided taxpayers experiencing COVID-19 related hardships relief from certain collection actions and processes.

Although the PFI ended mid-July, the IRS continues to put people first. While beginning to resume its critical tax administration responsibilities, the IRS will also factor in the wide-ranging impacts of COVID-19 on taxpayers. Additionally, the health and safety of taxpayers and IRS employees remains an important consideration for the Service.

Information on Notices of Federal Tax Lien, Installment Agreements, Offers in Compromise, and Temporarily Delaying the Collection Process

Note: Information included in the following FAQ sections expired as of July 15, 2020, and is for historical purposes only.

Frequently Asked Questions

Where can I get more information?

Resources