| The Collection Process | Topic No. 201 |
| Tax Payment Options | Topic No. 202 |
| Reduced Refund | Topic No. 203 |
| Offers in Compromise | Topic No. 204 |
| Innocent Spouse Relief (Including Separation of Liability and Equitable Relief) | Topic No. 205 |
| Dishonored Payments | Topic No. 206 |