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IRS.gov Website
Rev. date: 4/14/2017


Collection

Tax Topic 200
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The Collection ProcessTax Topic 201
Tax Payment OptionsTax Topic 202
Refund Offsets for Unpaid Child Support, Certain Federal and State Debts, and Unemployment Compensation DebtsTax Topic 203
Offers In CompromiseTax Topic 204
Innocent Spouse Relief (Including Separation of Liability and Equitable Relief)Tax Topic 205
Dishonored PaymentsTax Topic 206