Source-linked procedural briefs and member practice checklists. A selected library, not the complete IRS manual.
IRM 5.11.2 directs IRS employees on levy service, release and return of property. A levy must be released when a required release condition is established; releasing a levy does not by itself erase the underlying tax debt.
Source checked: 2026-10-13
IRM 5.14.5 describes when Field Collection can establish specified payment plans without a full financial analysis. Eligibility depends on the taxpayer type, unpaid balance, compliance and ability to pay within the applicable collection period.
Source checked: 2026-10-13
IRM 8.22.4 explains Collection Due Process (CDP) and equivalent-hearing procedures. Hearing rights, filing dates and collection restrictions depend on the notice and tax periods involved.
Source checked: 2026-10-13
IRM 20.1.1 describes penalty administration and relief categories. Reasonable cause is a facts-and-circumstances determination, not an automatic waiver whenever hardship or illness is alleged.
Source checked: 2026-10-13