The Irs Collection Process Publication 594 printable pdf download

The IRS Collection Process Publication 594

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The IRS Collection Process

Publication 594

This publication provides a general description of the IRS collection process.

The collection process is a series of actions that the IRS can take against you

to collect the taxes you owe if you don’t voluntarily pay them. The collection process

will begin if you don’t make your required payments in full and on time,

after receiving your bill.

Please keep in mind that this publication is for information only, and may not

account for every tax collection scenario. It’s also not a technical analysis of tax law.

If you have questions or need help

Please visit to find all the IRS tax forms and publications

mentioned here, or to do a keyword search on any topic.

You can also visit your local IRS office, or call the number on your bill. If you don’t

have a bill, please call:

1-800-829-1040 (individuals)

•

1-800-829-4933 (businesses)

•

Overview: Filing a tax return, billing, and collection

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General steps from billing to collection . . . . . . . . . . . . . . . . . . . . . . . . 2

What you should do when you get an IRS bill . . . . . . . . . . . . . . . . . . . 2

Who to contact for help . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2

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Ways to pay your taxes

Options for paying in full . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2

Options if you can’t pay in full now . . . . . . . . . . . . . . . . . . . . . . . . . . . 3

If you need more time to pay . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3

How long we have to collect taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3

How to appeal an IRS decision . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4

If you don’t pay on time: Understanding collection actions

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Collection actions in detail

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Federal tax lien . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4

Notice of Federal Tax Lien . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4

Levy . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5

Summons . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7

Information for employers: Collection of employment tax

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Additional information

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The Irs Collection Process Publication 594