IRS Debt Help: Basics of the IRS Collection Process

Getting into trouble with the IRS is a punishment far worse than death for most American taxpayers. For that reason, the majority of taxpayers file their tax returns timely and pay what they owe to avoid penalties, interest and simply getting behind. Unfortunately, many have trouble paying their taxes on time triggering the dreaded Internal Revenue Service (IRS) collection process.

IRS Tax Problems

If a taxpayer does not pay their outstanding tax debt, the IRS sends a bill or notice along with Publication 1, Your Rights as a Taxpayer, and Publication 594, Understanding the Collection Process. The purpose of these documents is to explain to the taxpayer the variety of ways to deal with the IRS. It is important to note that the IRS must abide by the Internal Revenue Code and Taxpayer Bill of Rights requiring every taxpayer to be provided prompt, courteous, fair, and professional service.

There are typically two common tax scenarios that characterize a taxpayer plagued with IRS tax problems: (1) where the taxpayer disputes the accuracy of the tax assessed or (2) where the taxpayer agrees with the tax debt owed, but is unable to pay it. In both tax situations, the taxpayer should contact the IRS as soon as possible and retain a competent tax settlement attorney to guide you through the overwhelming process.

Delinquency Notice

If a taxpayer ignores the first and subsequent tax notices indicating there are IRS back taxes due, their account becomes delinquent. The account is then turned over either to the Automated Collection System (ACS) or to the Collection Field Function (CFF). If to CFF, a revenue officer is assigned to resolve the IRS tax issue and will make first contact in person or “in the field;” if ACS, the taxpayer will be contacted via phone to attempt to find a tax resolution. In any case, be prepared with legal representation to negotiate your tax problem.

Enforcement Action

The IRS provides many tax solutions to help taxpayers find tax resolution. Commonly though, taxpayers simply do not know how to pay and cannot sufficiently cooperate the way the IRS would like resulting in the IRS taking enforced collection action. Enforcement action includes wage garnishment, attaching assets or bank accounts or seizing and selling property by serving a Notice of Levy. Even if you are subject to this dreadful fate, there are always options to stop this type of action. One such action is to request a hearing or appeal collection actions with the Office of Appeals.

Tax Relief

The IRS is increasingly lenient in recognizing that many taxpayers are unable to pay their IRS back taxes. There are a number of certain tax solutions the IRS may offer to a taxpayer:

•  Payment Extension. A short time extension may be allowed. After the extension has elapsed, a taxpayer must pay within the period requested.

• Payment Plan. There are many types of payment plans for every type of taxpayer need to pay off their tax debt. This affords a taxpayer the ability to pay their tax debt in monthly payments.

Currently Non-Collectible Status. In order to delay IRS collection efforts, a taxpayer may be in such dire financial condition that he or she cannot pay the IRS back taxes owed. This quick fix allows the taxpayer a reprieve until their financial condition improves.

Offer in Compromise. This is an increasingly popular solution for certain qualified taxpayers that are suffering from distinct financial hardship with the unlikely capability that they will ever be able to pay off the tax debt in the time allotted by the Internal Revenue Code’s statute of limitations. If qualified, a taxpayer may enter into an IRS settlement for less than they owe.

Federal Tax Lien for Federal Tax Debt

It is not uncommon that the IRS file a Notice of Federal Tax Lien to secure their rights and interest in your property. This is shocking to some taxpayers, especially when they are in the midst of working out a tax solution with the IRS. However, it is just a procedure, which secures IRS priority over other creditors that a taxpayer may owe money to or if there is cause to believe a taxpayer will abscond with the property. Unfortunately, a taxpayer’s credit and reputation will be harmed due to this Federal Tax Lien and will not be released until all taxes, interest and penalties have been paid. Thus, it is very important to attempt to resolve a tax liability as timely as possible before a tax lien is filed. The IRS tax help phone is (800) 829-1040 FREE, however, it is a good idea to hire a tax attorney professional to deal with your IRS tax problems.

A reputable San Diego tax lawyer can assist you in resolving your IRS tax problems and will provide IRS tax help in choosing the best tax debt relief for you. The San Diego Tax Attorneys at Delia Law have many years of IRS tax help experience and will aggressively represent you before the IRS.

To greatly improve your chances of acceptance, it is crucial to find a tax attorney experienced in this type of complex IRS negotiation. The Tax Attorneys at Delia Law have many years of IRS experience and will aggressively represent you before the IRS. Please call for a no-cost tax attorney consultation at (619) 639-3336. We are conveniently located at 12707 High Bluff Drive, Suite 200, San Diego.  We look forward to helping you.
This blog post is not intended as legal advice and should be considered general information only.


IRS Tax Lien Help in San Diego

Feeling overwhelmed is common if you have outstanding taxes owed to the IRS. Unsettled tax obligations can lead to significant repercussions. Various strategies may be ...

IRS Tax Lien Help in Los Angeles

When it comes to taxes, one of the worst things that can happen is having the IRS files a Notice of Federal Tax Lien against ...
Payment Arrangements with the IRS in Los Angeles Blog Archive

Payment Arrangements with the IRS in Los Angeles

Looking into making payment arrangements with the IRS in Los Angeles? Should you call a federal tax attorney in Los Angeles for your IRS tax problems?  Navigating ...
What to do when tax preparer messes up Blog Archive

What to Do When Your Tax Preparer Messes Up Your Taxes

Facing IRS Tax debt or an IRS tax audit due to errors made by your tax preparer? Here’s a comprehensive guide on steps to take ...
Scroll to Top


Federal IRS Practice.  Attorney advertisement. Prior results do not guarantee similar outcomes. (1) Attorneys of Delia Law P.C. are only licensed in the jurisdictions mentioned in their biographies and not all lawyers mentioned or displayed in Website content may be able to assist clients without adding attorneys admitted in the specific jurisdiction; (2) Delia Law P.C.’s only offices are in Maryland and New York. Mentioned other locations are unstaffed virtual locations, by appointment only, that are not designed to suggest or create a permanent presence; (3) Local counsel are independent and not partners or employees of Delia Law P.C.; (4) All clients of Delia Law P.C. will receive additional, written information (about the lawyer assignment/licensing in the case, our fees etc.) before making a decision to becoming a client. All website Terms and disclaimers apply.

Prior results do not guarantee similar outcomes; attorney advertising. All information on this website has been prepared for informational purposes only and does not constitute legal advice. While this information may constitute attorney advertising in some jurisdictions, merely reading this information does not create an attorney-client relationship. Every case is different, any prior result described or referred to herein cannot guarantee similar outcomes in the future. All visitors to this Website are informed that Delia Law P.C. (“Firm”) works with affiliated lawyers (referred to as “Local Counsel”) in various cities and states across the United States. These Local Counsel may assist the Firm on a case-by-case basis, operate their own respective law firms, are independent of Firm, and are not partners, owners, of counsel, or employees of Firm. Clients and prospective clients should be aware that when referencing to Firm’s experience, this experience may combine the knowledge and experience of both Firm and its frequently used Local Counsel in the aggregate. Specifically, if and when Firm cooperates with Local Counsel, Firm will disclose the details to the client in writing for their approval. Delia Law P.C. is headquartered in New York City. References to a particular city or state in any article or anywhere on this website does NOT mean that Firm maintains an office with staff in that location, and it does NOT mean that Firm has attorneys physically located in that city or state. Firm’s lawyers are only licensed to practice state law in the states mentioned in their respective biographies. With few case-by-case exceptions, Firm’s practice is limited to matters and questions of federal law and federal procedure. Firm’s engagement letter and Firm’s website disclaimers provide additional details.