The Irs Collection Process Publication 594 (Page 2 of 8) in pdf

Page 2

Overview:

Who to contact for help

Filing a tax return, billing, and collection

The Internal Revenue Service (IRS)

Please don’t hesitate to contact us with any questions you may have.

Call the number on your bill or 1-800-829-1040. You can also visit your

After you file your tax return, we’ll determine if you owe taxes. If you

local IRS office to speak with an IRS representative in person.

owe, we’ll send a bill for the amount due, including any penalties and

Taxpayer Advocate Service (TAS)

interest. You’re required to pay this, so if you avoid payment, we can

The Taxpayer Advocate Service is your voice at the IRS. It helps taxpayers

take collection actions to recover your debt. Our goal is always to work

whose problems with the IRS are causing financial difficulties, who

with you to resolve your case before we have to take collection actions.

have tried but haven’t been able to resolve their problems with the IRS,

General steps from billing to collection

and those who believe an IRS system or procedure is not working as

it should. If you believe you’re eligible for Taxpayer Advocate Service

Most returns are filed annually (by April 15th)

You file your tax return.

assistance, call the toll-free number at 1-877-777-4778 or TTY/TDD

or quarterly.

1-800-829-4059. For more information, go to

Low Income Taxpayer Clinics (LITCs)

. If you owe taxes, we’ll send you a bill.

This is

Low Income Taxpayer Clinics are independent from the IRS. Some clinics

your first bill for tax due. Based on your return, we’ll

serve individuals whose income is below a certain level and who need to

calculate how much tax you owe, plus any interest

resolve a tax problem. These clinics provide professional representation

and penalties.

before the IRS or in court on audits, appeals, tax collection disputes,

and other issues for free or for a small fee. Some clinics can provide

. If you don’t pay your first bill, we’ll send you

information about taxpayer rights and responsibilities in many different

at least one more bill.

Remember, interest and

languages for individuals who speak English as a second language.

penalties continue to accrue until you’ve paid your

For more information and to find a clinic near you, see the Low Income

full amount due.

Taxpayer Clinics page on or Publication

4134, Low Income Taxpayer Clinic List. This publication is also available

. If you still don’t pay after you receive

by calling 1-800-829-3676 or at your local IRS office.

your final bill, we’ll begin collection actions.

Collection actions can range from applying your

Ways to pay your taxes

previous tax year’s refund to tax due to seizing your

property and assets.

To minimize interest and penalties, we recommend paying your taxes

in full. However, if you’re unable to pay in full, you can request an

Installment Agreement or Offer in Compromise. These payment plans

What you should do when you get an IRS bill

allow you to pay your taxes in installments over time, to pay less than

pay the full amount

If you agree with the information on the bill,

you owe, or both. Keep in mind it’s also important to stay current on

before the due date. If you can’t pay the full amount due, pay as

your payments for future taxes. This means making your estimated tax

much as you can, and immediately contact us to explain your situation.

payments, withholding payments, or federal tax deposits as necessary.

Based on your ability to pay, we may provide you with alternate

payment options.

Options for paying in full

call the number on

If you disagree with the information on the bill,

Pay with electronic funds transfer

the bill, or visit your local IRS office. Be sure to have a copy of the bill

For a convenient, secure way to pay, you can use the Electronic

and any tax returns, cancelled checks, or other records that will help us

Federal Tax Payment System (EFTPS). To enroll, visit

understand why you believe your bill is wrong. If we find that you’re

or call 1-800-555-4477. For more information, see Publication 966,

right, we’ll adjust your account and, if necessary, send a revised bill.

Electronic Choices to Pay All Your Federal Taxes.

f you don’t pay the amount due or tell us why you disagree with it,

Pay with your credit or debit card

we may take collection actions.

For a fee, you can pay by credit or debit card by using an electronic

please notify us

payment service provider. For more information on making a payment

If you’re involved in bankruptcy proceedings,

immediately. The bankruptcy may not eliminate your tax debt, but

using a credit or debit card, visit

we may temporarily stop collection. Call the number on your bill or

1-800-973-0424.

The Irs Collection Process Publication 594 Page 2

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