IRS催收指导和资源

NTA Blog: Collection Part Two: End of the IRS Revenue Officer “Pop-In” Visit9月. 2023年9月11日(最后更新. 11, 2023)

NTA博客:收集第一部分-你是否有欠税? 此刻 享未来?9月. 2023年9月7日(最后更新. 11, 2023)

NTA Blog: Why It’s Important to File Your 税 Return Timely, Even if You Can’t Pay， 2023年4月11日(最后更新于2023年4月11日)

NTA博客:超载的国税局停止了某些自动通知, But 税payers Still Need to File Federal 税 Returns and Pay Outstanding 税es， 2022年3月2日(最后更新2月22日. 6, 2023)

Form 433-A, 收集信息声明 for Wage Earners and Self-Employed Individuals, 指令
Use to obtain financial information for a wage earner or self-employed taxpayer (often only used if specifically requested by a Revenue Officer; Form 433-F, 收集信息声明，通常是首选形式)。.

表格433-B，企业收款信息表, 指令
Use to obtain current financial information to determine how a business can pay a tax debt.

表格43d，分期付款协议
企业可以使用此表格申请分期付款协议.

表格433-F，收款信息声明
Use to obtain current financial information necessary to determine how a wage earner or self-employed taxpayer can satisfy outstanding tax debt. 注意:并非所有协议都需要收集信息声明.

表格656小册子
用于理解和申请妥协的提议.

表格9423，收款上诉要求
用于对各种催收行为提出上诉，如留置权或征税.

表格9465，分期付款协议申请, 指令
An individual taxpayer may use this form to request an installment agreement (often attached to a balance-due return).

表格12153，收款正当程序请求或同等听证会
用于上诉各种收集行为. 注:评估CAP听证会与CDP听证会的使用.

Form 12277, Application for Withdrawal of Filed Form 668(Y), Notice of Federal 税 Lien
用来请求国税局撤销留置权.

表格13711，要求就妥协要约提出上诉
用于对妥协中被拒绝的提议提出上诉.

表格14134，联邦税收留置权从属证书申请表
Subordination means the IRS gives another creditor the right to be paid before the tax lien is paid; use this form to request subordination.

Form 14135, Application for Certificate of Discharge of Property from Federal 税 Lien
The IRS may discharge a tax lien from an asset to allow a sale to occur; use this form to request a discharge.

出版物594，美国国税局的收款过程
This provides general information about collection notices and enforcement actions.

4518年出版, What You Can Expect When the IRS Assigns Your Account to a Private Collection Agency
The IRS contracts with private collection agencies to assist them in collecting overdue tax accounts.

电子商务
This suite of web-based tools allows practitioners and taxpayers to complete certain transactions online; it is often most valuable to practitioners to request and receive client transcripts.

IRS自动聊天机器人
这个国税局聊天机器人帮助纳税人提供纳税信息, 收集的替代品, 一般催收问题, common collection notice information and other useful links on collection topics. 启动聊天机器人, scroll down on the page until the application pops up on the bottom right-hand corner of your computer screen with the option to “start a conversation.”

提供妥协资格预审
Use to see if a taxpayer may be eligible for an offer in compromise; enter financial information and tax filing status to calculate a preliminary offer amount.

网上支付协议工具
Use to request certain types of payment agreements, such as a monthly payment plan.

你的网上帐户
Use to determine a client's payoff amount and the balance for each tax year/period.

收款财务标准
Use to help determine a taxpayer's ability to pay a delinquent tax liability; this includes national standards for food, 服装及允许的生活费及其他费用.

国内税收手册第5部分. 收集过程
The official manual of the IRS containing procedures for field collection procedures, 案件处理, 提供妥协, 通知及征费, 分期付款协议等.

国税局的视频
Delve into IRS lien information and the collection process with IRS detailed videos.

私人征收逾期税款
This IRS video explains to taxpayers how to know when contact from a private collection agency is legitimate.

私人债务催收
This 国税局的指导 page offers information about the IRS's program that authorizes certain contractors to collect, 代表政府, 未清偿的非活动税收债务.