Tax Collections

Click on the links above for more information about a particular collection process.

When you owe taxes, the IRS and State Revenue Departments have many tools to collect money from you. Be aware that while Congress passed the IRS Reform and Restructuring Act of 1998, the State Revenue Departments are not bound by those rules.

In 1997 the IRS had almost $33 billion in delinquent accounts to collect. To try to collect that they: filed 544,000 tax liens; served 3,659,000 levies; and made 10,000 seizures. (Source: 1997 IRS Data Book)

You have the right to Representation!

You do not have to deal with the IRS alone, or at all! You can be represented by an Enrolled Agent (EA), CPA or an Attorney.

When you meet with the IRS without a Representative and you feel you need help, you can request to delay the meeting until you can obtain a Representative. Generally they will give you up to 30 days.

TIP During any of the collection processes you can request an 'Audit Reconsideration' if the taxes you owe are overstated or incorrect and you now have information to prove it, which was not available at the time the taxes were assessed. An Audit Recon will typically stop the collection process until a determination can be made.

Do You Need Professional Help?

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You have the Right to a Hearing Before Levy Actions

A reader thinks "a major reason" the IRS received higher approval ratings in a recent survey is that tax checks are made out to the Treasury, instead of the IRS. Now, he said in a recent e-mail, "when I write a check, I picture my tax money being used for the public good, whereas formerly I viewed my money going into a black hole."