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Tax Topics - Collection

Topic 200 - Collection

The following topics are found in the category of Collection. Each topic is followed by the corresponding topic number. To access your topic, select the three-digit number.

The Collection Process Topic 201
Tax Payment Options Topic 202
Refund Offsets for Unpaid Child Support, Certain Federal and State Debts, and Unemployment Compensation Debts Topic 203
Offers In Compromise Topic 204
Innocent Spouse Relief (Including Separation of Liability and Equitable Relief) Topic 205
Dishonored Payments Topic 206

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Page Last Reviewed or Updated: March 28, 2017