IRS Publication 17 — Your Federal Income Tax (Individuals)
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Pub. 594, The IRS Collection Process, explains your rights and responsibilities regarding payment of federal taxes. It describes the following.
• What to do when you owe taxes. It describes what to do if you get a tax bill and what to do if you think your bill is wrong. It also covers making installment payments, delaying collection action, and submitting an offer in compromise.
• IRS collection actions. It covers liens, releasing a lien, levies, releasing a levy, seizures and sales, and release of property.
• IRS certification to the State Department of a seriously delinquent tax debt, which will generally result in denial of a passport application and may lead to revocation of a passport.
Your collection appeal rights are explained in detail in Pub. 1660, Collection Appeal Rights.
Innocent spouse relief. Generally, both you and your spouse are each responsible for paying the full amount of tax, interest, and penalties due on your joint return. However, if you qualify for innocent spouse relief, you may be relieved 126 Publication 17 (2025)
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