Publication 5107 — The IRS Collection Process -- Your Rights and Responsibilities

Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/p5107.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).

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When should I seek help from the Taxpayer Advocate Service?

Before seeking help from the Taxpayer Advocate Service (TAS), you or your representative should first try to resolve your problem by working directly with the IRS.

first try to resolve your problem by working directly

If you’re having financial difficulties or the IRS is unresponsive, taking too long to resolve your problem, or is threatening action that will harm you or your family, TAS may be able to help. You can contact TAS by calling our toll-free number at

Can anyone else help me?

Depending on your income, you may be eligible for help from a Low Income Taxpayer Clinic (LITC). These clinics are independent from the IRS. Some provide professional representation before the

IRS or in court on collection disputes and other issues for free or for a small fee.

To get more information or find a clinic near you, visit www.irs.gov/litc or IRS Publication 4134, Low Income Taxpayer Clinic List. You can get this publication at www.irs.gov, at your local IRS office, or by calling 1-800-829-3676.

Where can I get more information?

IRS

For more information on the programs and options in this brochure, visit www.TaxpayerAdvocate.irs.gov for videos, publications, and other resources.

Publication 5107 (Rev. 3-2018) Catalog Number 65008K

Department of the Treasury Internal Revenue Service www.irs.gov

What should I do if the IRS is trying

to collect a tax debt from me?

The worst thing you can do is nothing at all.

If you do not pay or make other arrangements with the IRS, the IRS may take action to collect the money. No matter what, you should still file future tax returns on time and pay as much as you can to reduce penalties and interest.

The notice you received from the IRS should provide contact information for the department you should deal with.

This brochure will help you understand what choices and help are available.