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, which includes interest and penalties. This begins the collection process. Every taxpayer has the right to be treated fairly, promptly, professionally, and courteously by IRS employees. The IRS recognizes that sometimes taxpayers are unable to pay what they owe. Delaying collection - If the IRS determines that a taxpayer is unable to pay, it may delay collection until the taxpayer's financial condition improves.