IRS collection guidance and resources

NTA博客:税收第二部分:美国国税局官员“弹出式”访问的结束, Sept. 11, 2023 (last updated Sept. 11, 2023)

NTA Blog: Collection Part One – Do You Have an Outstanding Tax Due? Why Wait?, Sept. 7, 2023 (last updated Sept. 11, 2023)

NTA博客:为什么及时提交纳税申报表很重要，即使你不能支付, April 11, 2023 (last updated April 11, 2023)

NTA Blog: An Overloaded IRS Stops Certain Automated Notices, 但纳税人仍然需要提交联邦纳税申报表并缴纳未缴税款, March 2, 2022 (last updated Feb. 6, 2023)

表格433-A，工资收入者和自雇人士收款信息表, and Instructions
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, Collection Information Statement, is usually the preferred form).

Form 433-B, Collection Information Statement for Businesses, and Instructions
用于获取当前的财务信息，以确定企业如何支付税款.

Form 433-D, Installment Agreement
A business may use this form to request an installment agreement.

Form 433-F, Collection Information Statement
用于获取当前所需的财务信息，以确定工资收入者或自雇纳税人如何偿还未偿税款. Note: Not all agreements require a collection information statement.

Form 656 Booklet
Use to understand and apply for an offer in compromise.

Form 9423, Collection Appeal Request
Use to appeal various collection actions, such as a lien or levy.

Form 9465, Installment Agreement Request, and Instructions
个人纳税人可以使用此表格申请分期付款协议(通常附在到期余额申报表上)。.

Form 12153, Request for Collection Due Process or Equivalent Hearing
Use to appeal various collection actions. Note: Evaluate the use of a CAP hearing versus a CDP hearing.

表格12277，申请撤回表格668(Y)，联邦税收留置权通知
Use to request that the IRS withdraw a lien.

Form 13711, Request for Appeal of Offer in Compromise
Use to appeal a rejected offer in compromise.

Form 14134, Application for Certificate of Subordination of Federal Tax Lien
Subordination means the IRS gives another creditor the right to be paid before the tax lien is paid; use this form to request subordination.

表格14135，联邦税收留置权财产解除证书申请表
The IRS may discharge a tax lien from an asset to allow a sale to occur; use this form to request a discharge.

Publication 594, The IRS Collection Process
此网页提供有关催收通知及执法行动的一般资料.

Publication 4518, 当国税局将您的帐户分配给私人催收机构时，您可以期待什么
美国国税局与私人催收机构签订合同，协助他们催收逾期税款.

E-Services
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 Automated Chat Bot
This IRS chat bot assists taxpayers with information on paying their taxes, collection alternatives, general collection FAQs, 常见的收集188bet亚洲真人体育下载和其他有关收集188bet亚洲真人体育下载的有用链接. To initiate the chat bot, 向下滚动页面，直到应用程序在计算机屏幕的右下角弹出，并提供“开始对话”选项.”

Offer In Compromise Pre-Qualifier
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.

Online Payment Agreement Tool
用于请求某些类型的付款协议，如每月付款计划.

Your Online Account
用于确定客户的支付金额和每个纳税年度/期间的余额.

Collection Financial Standards
Use to help determine a taxpayer's ability to pay a delinquent tax liability; this includes national standards for food, clothing and allowable living expenses and other expenses.

Internal Revenue Manual Part 5. Collecting Process
美国国税局的官方手册，包含现场收集程序的程序, case processing, offers in compromise, notices and levies, installment agreements and more.

IRS videos
深入国税局留置权的信息和收集过程与国税局详细的视频.

Private Collection of Overdue Taxes
这段美国国税局的视频向纳税人解释如何知道何时与私人催收机构联系是合法的.

Private Debt Collection
本IRS指导页面提供有关IRS计划的信息，该计划授权某些承包商收集, on the government's behalf, outstanding inactive tax debt.