PUBLICATION 5107 (7-2013)

The IRS Collection Process
Your Rights and Responsibilities

Catalog Number 65551W

Department of the Treasury
Internal Revenue Service

publish.no.irs.gov

Provided by the IRS AMC
(Alternative Media Center)

In 1 Volume
Print Pages 1-6

<Page 1>

PUBLICATION 5107 (7-2013)

The IRS Collection Process
Your Rights and Responsibilities

Catalog Number 65551W

Department of the Treasury
Internal Revenue Service

What You Need To Know

The IRS Collection Process
 Your Rights & Responsibilities

Taxpayer Advocate ServiceYour Voice at the IRS
<Page 2>

What should I do if the IRS is trying to collect a tax debt from me?

The worst thing you can do is nothing at all. 

If you do not pay or make other arrangements with the IRS, the IRS may take action to collect the money. No matter what, you should still file future tax returns on time and pay as much as you can to reduce penalties and interest.

The notice you received from the IRS should provide contact information for the department you should deal with.

This brochure will help you understand what choices and help are available.

The worst thing you can do is nothing at all.
<Page 3>

What if I can't pay in full?

* You may qualify to pay in monthly installments.
* You also may qualify for an offer in compromise, where the IRS agrees to accept less than the amount you owe, as long as you comply with your other tax obligations.

The IRS charges most taxpayers a fee for setting up an installment agreement or requesting an offer in compromise and interest and penalties still accumulate while you're making payments.

What if I can't pay at all?

If the IRS agrees that you can't pay, it may suspend collection action and classify your account as currently not collectable.

Call the IRS at the number on the letter the IRS sent you or at 1-800-829-3903. You'll need to give the IRS complete financial information, so before you call, make a list of your monthly expenses and income, and be prepared to discuss them. Be sure to consider: medical, transportation, housing, other information, and extraordinary circumstances. 

Even if the IRS says your account is currently not collectable, this does not mean the debt goes away. Penalties and interest will still accumulate, and the IRS can collect from you later if your financial situation improves.
<Page 4>

What if I don't pay voluntarily? 

If you don't pay your tax bill or contact the IRS to arrange payments, the IRS may take action to collect what you owe. 

This can include:

* Filing a Notice of Federal Tax Lien (NFTL) -- An NFTL is a claim against your property that gives public notice to creditors and may harm your credit rating.
* Levying or taking your assets - The IRS can take the amount you owe from your wages, bank accounts, Social Security benefits, retirement, or other sources, of income,. The IRS can also take your car, home, or other property. 
* Applying your tax refunds -- The IRS may apply your federal or state tax refunds to pay down the debt you owe.

What if I disagree with IRS collection actions?

Depending on where you are in the collection process, you may be able to appeal the IRS's actions through Collection Due Process or the Collection Appeals Program. For more information: 

See Publication 1660, Collection Appeal Rights, at www.irs.gov/pub/irs.pdf/p1660.pdf; or call 1-800-829-3676.

<Page 5>

When should I seek help from the Taxpayer Advocate Service?
 
Before seeking help from the Taxpayer Advocate Service (TAS) you or your representative should first try to resolve your problem by working directly with the IRS. 

If you're having financial difficulties or the IRS is unresponsive, taking too long to resolve your problem, or is threatening action that will harm you or your family, TAS may be able to help. You can contact TAS by calling our toll-free number at 1-877-ASK-TAS1 (1-877-276-8271).

Can anyone else help me? 

Depending on your income, you may be eligible for help from a Low Income Taxpayer Clinic (LITC). These clinics are independent from the IRS. Some provide professional representation before the IRS or in court on collection disputes and other issues for free or for a small fee. 

To get more information or find a clinic near you, visit www.irs.gov/litc or Publication 4134, http://www.irs.gov/litc%20or%20publication%204134, Low Income Taxpayer Clinic List. You can get this publication at www.irs.gov, at your local IRS office or by calling 1-800-829-3676. 

Where can I get more information?

For more information on the programs and options in this brochure, visit www.taxpayeradvocate.irs.gov/individuals /tax-collection-and-payment-alternatives for videos, publications, and other resources.

<Page 6>

TAXPAYER ADVOCATE SERVICE

Your Voice at the IRS 

The Taxpayer Advocate Service (TAS) is your voice at the IRS. Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights.

www.taxpayeradvocate.irs.gov
FaceBook /YourVoiceatIRS
Twitter @YourVoiceatIRS
YouTube /TASNTA