Overview
You have a balance due on your account and/or missing returns. You can work with the IRS to resolve these issues.
- Levy Relief, Wrongful Levy, Levy Release (With Economic Hardship), Return of Levy Proceeds
- Installment Agreement
- Partial Pay Installment Agreement
- Currently Not Collectible
- Bankruptcy (Insolvency) — Litigation track
- Taxpayer Disagrees with Assessed Amount — Exam track
- Pay Tax Due in Full
- Offer in Compromise, Doubt as to Liability, Doubt as to Collectability, Effective Tax Administration (Equity, Public Policy, Economic Hardship)
- Lien Relief, Withdrawal of Notice of Federal Tax Lien, Lien Discharge, Lien Subordination, Lien Release
You have a balance due on your account and/or missing returns. You can work with the IRS to resolve these issues.
You received a notice or letter from the IRS regarding a tax balance you owe or an unfiled return.
You should file any unfiled returns to avoid additional penalty an interest.
You can work with the IRS to resolve your balance due accounts through various collection alternatives, including:
Below are three examples of collection alternatives:
Understanding your notice or letter
For more specifics on your notice, visit Understanding your IRS Notice or Letter on IRS.gov
Get Help topics
Browse common tax issues and situations at TAS Get Help
If you still need help
The Taxpayer Advocate Service is an independent organization within the IRS. TAS helps taxpayers resolve problems with the IRS, makes administrative and legislative recommendations to prevent or correct the problems, and protects taxpayer rights. TAS helps all taxpayers (and their representatives), including individuals, businesses, and exempt organizations. You may be eligible for free TAS help if your IRS problem is causing financial difficulty, if you’ve tried and been unable to resolve your issue with the IRS, or if you believe an IRS system, process, or procedure just isn’t working as it should.
TAS has offices in every state, the District of Columbia, and Puerto Rico. To find your local advocate’s number:
Low Income Taxpayer Clinics (LITCs) assist individuals whose income is below a certain level who need to resolve tax problems with the IRS. They also provide education, outreach, and information on taxpayer rights to individuals who speak English as a second language. LITCs represent taxpayers in disputes before the IRS and courts and help taxpayers respond to IRS notices and correct account problems. Services are offered for free or a small fee. LITCs are independent from the IRS and TAS. For more information or to find an LITC near you, see the LITC Page or Publication 4134, Low Income Taxpayer Clinic List. You can also request Pub. 4134 by calling 800-TAX-FORM (800-829-3676).
View our Interactive Tax Map
Let us help you navigate your way through the IRS. Visit our interactive tax map to see where you are in the tax process.
Taxpayer Roadmap
The taxpayer Bill of Rights is grouped into 10 easy to understand categories outlining the taxpayer rights and protections embedded in the tax code.
It is also what guides the advocacy work we do for taxpayers.
