Collection process: Filing or paying late

The collection process and taxpayer rights

• The collection process
• IRS notices and bills, penalties and interest charges
• Penalties at a glance
• Taxpayer rights
• Taxpayer Advocate Service
• Publication 594, The IRS Collection Process PDF
• How to contact the IRS
• Appealing a collection decision
• Tax relief for spouses
• Right to representation
• Time IRS can assess, collect and issue a refund

What do I do if I can't file or pay by the due date?

• Ten tips for taxpayers who owe money to the IRS
• Tax payment options

What if the IRS asks for financial information to determine how much I can pay?

• Form 433-A, Collection Information Statement for Wage Earners and Self-Employed Individuals PDF
• Form 433-B, Collection Information Statement for Businesses PDF
• Form 433-F, Collection Information Statement
• Publication 1854, How to Prepare a Collection Information Statement (Form 433-A) PDF
• Publication 5059, How to Prepare a Collection Information Statement (Form 433-B) PDF
• Collection Financial Standards for completing the Expense section of Forms 433-A and 433-F

What options do I have if I can't fully pay?

• Payment plans, installment agreements
• Online payment agreement
• Offer in compromise
• Temporary delay (unable to pay)

What can the IRS do if I won't file or pay?

• Enforced collection actions
• Summons
• Understanding a federal tax lien
• Levy
• Selling your property
• Federal Payment Levy Program
• Employment taxes and the Trust Fund Recovery Penalty (TFRP)
• Revocation or denial of passport in case of certain unpaid taxes

How can I prevent future tax liabilities?

• EFTPS
• Estimated taxes
• IRS Tax Withholding Estimator
• Employment taxes for businesses