skip navigation

Search Help
Navigation Help


Main Topics
A B C D E F G H I
J K L M N O P Q R
S T U V W X Y Z #


FAQs
Forms
Publications
Tax Topics


Comments
About Tax Map

previous pagePrevious Page: IRS Procedures > Code, Revenue Procedures, Regulations, Letter Rulings
next pageNext Page:  IRS Procedures > Copies & Transcripts
 Use previous pagenext page to find additional instances of index items.

Frequently Asked Tax Questions

IRS Procedures - Collection Procedural Questions


Rev. date: 4/2009

I am unable to pay my delinquent taxes. Will the IRS accept an Offer in Compromise?


spacer

previous topic occurrence Bill/Debt/Liability next topic occurrence
previous topic occurrence Monthly Payment Plan/Installment Agreement next topic occurrence
previous topic occurrence Offer in Compromise next topic occurrence
previous topic occurrence Tax Bill/Debt/Liability next topic occurrence

You may qualify for an Offer in Compromise if you are unable to pay your taxes in full or if you are facing severe or unusual economic hardship.

Rev. date: 3/2009

What kind of interest and penalties will I be charged for filing and paying my taxes late?


spacer

previous topic occurrence Bill/Debt/Liability next topic occurrence
previous topic occurrence Due Date next topic occurrence
previous topic occurrence Interest next topic occurrence
previous topic occurrence Interest and Penalties next topic occurrence
previous topic occurrence Penalty for Underpayment next topic occurrence
previous topic occurrence Tax Bill/Debt/Liability next topic occurrence

Interest is compounded daily and charged on any unpaid tax from the due date of the return until the date of payment.
In addition, if you filed on time but didn't pay on time, you'll generally have to pay a late payment penalty.
If you did not file on time and owe tax, you may owe an additional penalty for failure to file unless you can show reasonable cause.

Rev. date: 1/2009

Is there any special assistance available on unresolved tax matters which are creating a hardship?


spacer

previous topic occurrence Taxpayer Advocate next topic occurrence

If you are suffering, or about to suffer a significant hardship because of the way Internal Revenue laws are being carried out, you may ask for special help from the IRS' Taxpayer Advocate Program.

Rev. date: 1/2009

Can I make installment payments on the amount I owe?


spacer

previous topic occurrence Monthly Payment Plan/Installment Agreement next topic occurrence

Yes. If you cannot pay the full amount due as shown on your return, you can ask to make monthly installment payments. If your request to pay in installments is granted, the following conditions apply.
To request an installment agreement send Form 9465 (PDF), Installment Agreement Request, with your return or call 800-829-1040. If you call you can also request a direct debit agreement or a payroll deduction agreement. You should receive a response within 30 days if you submit the form with your return. For more details on installment payments, refer to the references below.
previous pagePrevious Page: IRS Procedures > Code, Revenue Procedures, Regulations, Letter Rulings
next pageNext Page:  IRS Procedures > Copies & Transcripts
 Use previous pagenext page to find additional instances of index items.