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Publication 594

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The IRS Collection Process

Overview

This publication describes the steps the Internal Revenue Service (IRS) may take to collect overdue balance due accounts. This document includes a summary of taxpayers' rights and responsibilities concerning paying Federal taxes, in addition to discussing the legal authority that allows the IRS to collect taxes. The IRS sends this publication with the final bill if their records show overdue tax, penalty, or interest.

Page 2 of the publication provides information about how to contact the IRS so that they can work with the taxpayer to solve tax problems.

The information in this document applies to all taxpayers — for example, individuals who owe income tax and employers who owe employment tax. At the end of this publication, there is a separate section for special rules that apply to employers only.

This document is for information only. Although it discusses the legal authority that allows the IRS to collect taxes, Publication 594 is not a precise and technical analysis of the law.

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