If you wish to learn as much as you can from authoritative tax collection sources, look at the IRS’ own publications. One such tax collection source is the Internal Revenue Manual (IRM) published by the federal government.
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Know What Tools The IRS Uses
How the government may go about resolving your tax problems is explained in the Manual. The IRM contains the policies, procedures, instructions, guidelines, and delegations of authority which direct the operation and administration of the Internal Revenue Service’s tax collection arm. Topics include tax administration, personnel and office management, and others. Below is a list of the topics covered in “Part Five Collecting Process”.
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Inside the IRS Manual - Tax Liens, Tax Levies, Wage Levies, Seizures...
5.1 General Collecting Procedures
5.2 Reports
5.3 Entity Case Management System (ENTITY)
5.4 Case Processing
5.5 Insolvencies, Decedents Estates and Estate Taxes
5.6 Collateral Agreements
5.7 Trust Fund Compliance
5.8 Offer in Compromise
5.9 Bankruptcy
5.10 Seizure and Sale
5.11 Notice of Levy
5.12 Federal Tax Liens
5.13 Collection Quality Measurement
5.14 Installment Agreements
5.15 Financial Analysis
5.16 Currently Not Collectible
5.17 Legal Reference Guide for Revenue Officers
5.18 Liability Determination
5.19 Liability Collection
5.20 Abusive Tax Avoidance Transactions
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