Most taxpayers file their tax returns and pay what they owe on time.
If they don't, the Internal Revenue Service sends the taxpayer a bill. This begins the collection process. Every taxpayer has the right to be treated fairly, promptly, professionally and courteously by IRS employees. The IRS has trained all of its personnel in the collection function to ensure they understand the various provisions in both the Internal Revenue Code and the Taxpayer Bill of Rights to ensure that taxpayers' rights are protected and respected. The IRS recognizes that sometimes taxpayers are unable to pay what they owe.