Enforced collection 
8/21/04
- Collection Options:
- extension up to 120 days to pay taxes in full
- currently not collectible (hardship) status – delay collection until financial condition improves
- installment payments
- bankruptcy
- expiration of Statute of limitations
- offer in compromise – settle for less than full payment
- See also: collection standards
- financial Information forms
- collection due process hearing right
- IRS Taxpayer Advocate Service (TAS)
- IRS Form 911 – Request for Taxpayer Advocate Service Assistance/ hardship relief
- Low Income Taxpayer Clinic (LITC)
- determining the correct tax
- audits / recordkeeping
- IRS correspondence audits
- notice of deficiency
- Tax Court
- what if you haven't filed returns
- trust fund recovery penalty
- what if you can't pay your taxes
- what if my spouse owes taxes but I don't
- can I really settle for pennies on the dollar ?
- innocent spouse relief
- injured spouse relief
- tax liens & levies
- subordination of lien
- can the IRS take my house
- abatement of penalties
- discharge of property from lien
- subordination of IRS lien, e.g., to refinancing
- bankruptcy doesn't remove a tax lien even after the tax is discharged
- trust fund recovery (responsible person) penalty
- private party (non-IRS) debt collectors
- tenancy by the entirety protections US v. Craft
Enforced collection by the IRS includes levy of bank accounts, wage garnishments, and seizure of property to apply against your delinquent taxes. It contrasts to voluntary action you agree to take, e.g., paying your tax or making installment payments.
The IRS normally contacts you to discuss how you might pay your taxes or the matter resolved before using enforced collection. When a taxpayer does not respond to the IRS, e.g., by filing an unfiled return and or providing financial information, the IRS finds enforced collection effective in getting a response or collecting the taxes.
After the IRS starts enforced collection, it may agree to stop, e.g., if you provide requested financial information and enter into an installment agreement.