KNOWto

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 (1-877-275-8271).

NEED

WHAT YOU

The IRS Collection Process

Your Rights & Responsibilities

CONSUMER TAX TIP

Department of the Treasury Internal Revenue Service www.irs.gov 

Publication 5107 (7-2013) Catalog Number 65008K

@YourVoiceatIRS

/YourVoiceatIRS

/TASNTA

IRS

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 IRS Publication 4134, 

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.

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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.

Where can I get more information?

www.TaxpayerAdvocate.irs.gov

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. 
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. 

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.

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 collectible. 

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:

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:

What if I disagree with IRS collection actions?

Pub

1660

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 full 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. 

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Even if the IRS says your account is currently not collectible, 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.

Call 1-800-829-3676.

See Publication 1660, Collection Appeal Rights, 

at www.irs.gov/pub/irs-pdf/p1660.pdf; or 

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.

TAX LIEN

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