2026 UPDATE · We are reviewing guidance against current IRS publications, forms, and collection standards.

All collections

Guided collection

The IRS is collecting

Understand liens, levies, procedural rights, and collection timing as one connected system.

Designed for: People facing or anticipating enforced collection

  1. 1

    Understand

    Understand levy action

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  2. 2

    Compare

    Distinguish liens from levies

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  3. 3

    Understand

    Review Collection Due Process

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  4. 4

    Verify

    Check collection statute concepts

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