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IRS COLLECTION PROCESS

Frequently asked questions about IRS collections

You can set up an installment agreement using one of two forms:
- IRS Form 9465, Installment Agreement Request, which you can file with your tax return to request a streamlined installment agreement and authorize direct debit payments.
- IRS Form 433-D, Installment Agreement, which you can use to finalize an approved installment agreement and authorize direct debit payments. You can't file Form 433-D with your tax return.
If you owe less than $50,000 and can pay your tax balance within 72 months, you may be able to skip the forms and set up a streamlined installment agreement using the IRS Online Payment Agreement tool.

If you need to set up a more complicated agreement, such as an ability-to-pay installment agreement or currently not collectible status, you will have to provide the IRS with a Collection Information Statement to review your financial information.
Yes, unless you meet the IRS low-income standards or you’re setting up CNC status.
- The one-time fee to set up an installment agreement is up to $225 if you pay by check each month. You can reduce your fees by applying online and paying by direct debit.
- OICs carry a $205 application fee. OICs may require you to make payments with the application or during the OIC investigation depending on your circumstances.
This depends on which IRS department is handling your case. Your IRS notice will usually be a good indicator of who is assigned to your case. If you are setting up a payment agreement with the IRS that is not an extension to pay or a streamlined installment agreement, you will always need to deal with IRS Collection.
- If you receive a notice saying your case is assigned to IRS Collection, call the IRS Automated Collection System unit at (800) 829-7650 (wage earners) or (800) 829-3903 (self-employed).
- If you aren’t assigned to IRS Collection and want to set up a streamlined installment agreement, call the IRS at (800) 829-3922.
- If the IRS assigned you a revenue officer, you’ll need to work directly with that person to get your agreement.
- You can appeal a lien filing for up to 30 days after the IRS files it, if the lien will cause you financial hardship (like losing your job).
- Otherwise, you have to pay off your tax balance to get the lien removed (called a lien release).
- If you can pay your tax balance to less than $25,000 and set up a direct debit installment agreement, you can request lien withdrawal after three payments.
Yes, there are three levels of appeal for collection disagreements. Each type of appeal works differently, and only the Collection Due Process hearing is subject to review by the US Tax Court.
- A manager conference
- Collection Appeals Program
- Collection Due Process hearing (if applicable)
If the IRS rejected your OIC application, you can also appeal to the IRS Independent Office of Appeals.