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Frequently asked questions about IRS collections
Yes. The IRS will apply your refund(s) to the balance you owe, until it’s fully paid.
- 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.
- 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.
- 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.
- A manager conference
- Collection Appeals Program
- Collection Due Process hearing (if applicable)