Collection

The following topics are found in the category of Collection. Each topic is followed by the corresponding topic number. To access your topic, select the three-digit number.

The Collection Process	Tax Topic 201
Tax Payment Options	Tax Topic 202
Refund Offsets: For Unpaid Child Support, and Certain Federal, State and Unemployment Compensation Debts	Tax Topic 203
Offers In Compromise	Tax Topic 204
Innocent Spouse Relief (Including Separation of Liability and Equitable Relief)	Tax Topic 205
Dishonored Payments	Tax Topic 206