The collection process is a series of actions that the IRS can take to collect the taxes you owe if you don’t voluntarily pay them. The collection process will begin if you don’t make your required payments in full and on time, after receiving your bill.

Please keep in mind that this publication is for information only and may not account for every tax collection scenario. It’s also not a technical analysis of tax law and does not include a detailed explanation of your rights. For an explanation of your rights, contact the IRS or our team of expert tax practitioners.

Overview: Filing a tax return, billing, and collection

After you file your tax return and/or a final decision is made establishing your correct tax, the IRS record the amount in our records. If you owe, the IRS will send a bill for the amount due, including any penalties and interest. If you don’t pay or make arrangements to pay, the IRS can take actions to collect the debt. Our goal is to work with you to resolve your debt before the IRS take collection actions. If your bill is for an individual shared responsibility payment as a result of the Affordable Care Act, the amount owed is not subject to the failure to pay penalty, levies or the filing of a Notice of Federal Tax Lien. However, interest will continue to accrue, and the IRS may offset federal tax refunds until the balance is paid in full.

Review other sections of this resource set to understand more about how the collections process works and impacts taxpayers.