Tax-topic-201 Guide

: Monthly payment plans to pay off the debt over time.

Did you receive a (like CP14 or CP504) in the mail? tax-topic-201

: Requesting a delay if you can prove that paying would create significant financial hardship. : Monthly payment plans to pay off the debt over time

: The IRS will first send a bill (often a CP14 notice ) that explains the balance due, including any accrued interest and penalties. tax-topic-201

If you are expecting a refund but see , the IRS may be applying that refund to your past-due federal taxes.

: If the debt remains unpaid after initial notices, the IRS may escalate to: Federal Tax Liens : A legal claim against your property.