A Revenue Officer files a lawsuit to enforce a federal tax lien for specific assets/property for collection.
Software used by taxpayers to prepare and file individual income tax returns for free.
A taxpayer may seek court review of IRS actions other than when the IRS has asserted a deficiency.
The IRS may consider releasing a levy if it was wrongfully issued or creates an economic hardship for the taxpayer.
Letter informing the taxpayer their return is under audit and providing an audit report adjusting items in question. The taxpayer has 30 days to provide supporting documents and request an appeal.
Option for a payment plan if a taxpayer cannot pay taxes in full when it is due; plan is agreed to by IRS.
Free online resources available to taxpayers to prepare their tax returns.
A taxpayer receives notices of balance due, request for payment, and IRS intent to levy if payment is not received.
IRS phone line taxpayers can call to ask general or tax law questions during filing season.
Centers to provide in-person tax law assistance to a taxpayer during the filing season that require an appointment.
Official website of the IRS that provides a range of information, forms, worksheets, and links on all tax-related topics.
IRS-initiated process to obtain income and/or other assets of a taxpayer to apply toward a tax liability.
A levy that is released because it was preventing the taxpayer from meeting basic, reasonable living expenses.
Under certain conditions, taxpayers may request the withdrawal, subordination, or release of a lien.
The process of resolving disputes by filing or answering a complaint through the tax court system.
Only specific items are agreed on and processed by Appeals. A 90-day letter is issued on unagreed items.
The IRS completes an examination of a taxpayer’s return and accepts or adjusts the account, without a change to the tax amount.
Document filed with the local recording office that identifies tax liabilities owed by the taxpayer; establishes the government’s priority rights against certain other creditors.
